An introduction to FRS 102

An introduction to FRS 102




With UK GAAP gone, many entities have adopted FRS 102 as their new reporting framework. The framework is more international in its focus with some treatments being identical to IFRS. However, some treatments are simplified compared against IFRS and others remain the same as under UK GAAP. This session provides an overview of accounting frameworks in the UK, an introduction to the key accounting requirements of FRS 102 and an insight into the process of making the transition to FRS 102.


Learning outcomes:

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

  • The UK financial reporting frameworks available
  • The key accounting requirements of FRS 102
  • The differences in these key requirements compared against old UK GAAP and other reporting frameworks
  • The transitional process of adopting FRS 102


CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £30.00 (excludes VAT)