FRS 101


With UK GAAP gone, many entities have adopted FRS 101 as their new reporting framework. It offers the benefit of consistent internal reporting for those with parents under FRS 101 and provides disclosure exemptions in single entity accounts on the basis that the relevant disclosures are included in the consolidated accounts. This course provides an overview of the requirements of FRS 101, a summary of the disclosure exemptions, identifies the recent updates to FRS 101 and considers the practical implementation issues associated with its adoption.

Learning outcomes:

On completion of this course, you will have a greater understanding of:

  • The qualifying criteria of FRS 101
  • The recent changes to FRS 101
  • The disclosure exemptions available
  • The practical considerations of implementing FRS 101

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £30.00 (excludes VAT)