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FRS 102: Property revaluations
by Steve Collings
Introduction
Investment property
Revalued PPE
Deferred tax
15 mins
Course status: Not started
Released in November 2023
Book a demo
FRS 102: Business combinations and goodwill
by Steve Collings
Understand the scope
Business combination accounting
Deal with goodwill
Group reconstructions
25 mins
Course status: Not started
Released in November 2023
Book a demo
FRS 102 & FRS 105: Accounting policies, estimates and errors
by Tejashri Joshi
Scope
Applying accounting policies
Changing policies and estimates
Correction of the errors
20 mins
Course status: Not started
Released in November 2023
Book a demo
FRS 102: Share based payments
by Dave Rowley
Basic principles
Valuing
equity-settled arrangements
Vesting conditions
Modifications and cancellations
20 mins
Course status: Not started
Released in November 2023
Book a demo
FRS 102: Impairment of assets
by Benjamin Smith
Scope of FRS 102
Impairment of assets
Goodwill
Reversals
25 mins
Course status: Not started
Released in July 2023
Book a demo
FRS 102 & 105: Property, plant and equipment
by Steve Collings
Introduction
Initial measurement
Subsequent measurement
Depreciation and impairment
20 mins
Course status: Not started
Released in June 2023
Book a demo
FRS 102 & FRS 105: Provisions and contingencies
by Steve Collings
Introduction and scope
Provisions
Contingencies
Disclosures
15 mins
Course status: Not started
Released in May 2023
Book a demo
FRS 105: Transition
by Steve Collings
Introduction
Factors
Process
Exceptions and exemptions
15 mins
Course status: Not started
Released in May 2023
Book a demo
FRS 102: Concepts and Pervasive Principles
by Steve Collings
Overall Objective
Financial Statements
Measurement
Eligibility criteria
15 mins
Course status: Not started
Released in May 2023
Book a demo
FRS 105: Income and expenses
by Steve Collings
Scope
Income
Expenses
Profit and loss account
15 mins
Course status: Not started
Released in May 2023
Book a demo
FRS 102 & 105: Employee benefits
by Steve Collings
Recognition principles
Short-term benefits
Defined contribution schemes
Defined benefit schemes
20 mins
Course status: Not started
Released in April 2023
Book a demo
FRS 105: Assets
by Steve Collings
Scope
Recognition and measurement
Impairment
Intangible Assets
15 mins
Course status: Not started
Released in April 2023
Book a demo
FRS 102: Leases
by Benjamin Smith
Classifying leases
Finance leases
Operating leases
Future changes
20 mins
Course status: Not started
Released in March 2023
Book a demo
FRS 105: Liabilities and equity
by Steve Collings
Scope
Classification
Convertible debt
Treasury shares
15 mins
Course status: Not started
Released in March 2023
Book a demo
FRS 102: Related party transactions
by Thomas Diamond
Definitions
Worked examples
Disclosure reminders
Small company requirements
20 mins
Course status: Not started
Released in February 2023
Book a demo
FRS 102: Associates and joint ventures
by Steve Collings
Significant influence
Associates
Joint ventures
Disclosures
25 mins
Course status: Not started
Released in February 2023
Book a demo
FRED 82
by Steve Collings
Consultation
Leasing
Revenue
Small entities
20 mins
Course status: Not started
Released in February 2023
Book a demo
FRS 102: Revenue recognition
by Benjamin Smith
• Measurement
• Sale of goods
• Services, interest, royalties & dividends
• Disclosures
25 mins
Course status: Not started
Released in February 2023
Book a demo
FRS 102: Inventories
by Steve Collings
Scope
Measurement
Cost formulas
Disclosures
20 mins
Course status: Not started
Released in January 2023
Book a demo
FRS 105: Concepts and principles
by Steve Collings
Development
Simplifications
Concepts and principles
Disclosures
15 mins
Course status: Not started
Released in December 2022
Book a demo
FRS 102 & FRS 105: Government grants
by Steve Collings
Scope
Recognition and measurement
Repayable grants
Disclosures
20 mins
Course status: Not started
Released in November 2022
Book a demo
FRS 102 & FRS 105: Borrowing costs
by Steve Collings
Scope
Qualifying asset
Recognition
Disclosures
20 mins
Course status: Not started
Released in October 2022
Book a demo
FRS 102: Post balance sheet events
by Steve Collings
Scope
Adjusting events
Non-adjusting events
Going concern
20 mins
Course status: Not started
Released in September 2022
Book a demo
FRS 102: Income tax
by Steve Collings
Scope
Current tax
Deferred tax
Disclosures
20 mins
Course status: Not started
Released in September 2022
Book a demo
FRS 101 Update
by Raenor Phelps
Overview and definitions
Eligibility
Disclosure exemptions
Recent changes
20 mins
Course status: Not started
Released in August 2022
Book a demo
FRS 102: Statement of cash flows
by Steve Collings
Scope and definitions
Presentation
Method
Net debt reconciliation
15 mins
Course status: Not started
Released in June 2022
Book a demo
First-time adoption of FRS 102
by Steve Collings
Scope and definitions
Process
Exceptions & exemptions
Disclosures
15 mins
Course status: Not started
Released in June 2022
Book a demo
FRS 102: Other financial instruments issues
by Steve Collings
Scope
Recognition and measurement
Derivatives
Disclosures
10 mins
Course status: Not started
Released in May 2022
Book a demo
FRS 102: Basic financial instruments
by Steve Collings
Introduction
Initial recognition
Subsequent measurement
Directors’ loans
15 mins
Course status: Not started
Released in April 2022
Book a demo
Accounts preparation for small companies - best practice
by Donna Stofberg
Introduction
Planning
Performing the work
Completion
25 min
Course status: Not started
Released in April 2022
Book a demo
FRS 102: Financial liabilities and equity
by Steve Collings
Introduction
Classification
Equity instruments
Convertible debt
20 mins
Course status: Not started
Released in April 2022
Book a demo
FRS 102: Investment property
by Steve Collings
Scope
Measurement
Intra-group issues
Transfers
15 mins
Course status: Not started
Released in February 2022
Book a demo
FRS 102: Intangible assets
by Steve Collings
Scope and definition
Recognition
Generated assets
Amortisation
20 mins
Course status: Not started
Released in January 2022
Book a demo
FRS 102: Consolidated and separate financial statements
by Steve Collings
Introduction and scope
Requirement to prepare
Consolidation method
Disposals
20 mins
Course status: Not started
Released in December 2021
Book a demo
FRS 102 & 105: Foreign currency translation
by Steve Collings
Scope
Functional currency
Accounting
Changes
20 Mins
Course status: Not started
Released in October 2021
Book a demo
