Presentation under FRS 102

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Course outline:

The aim of this module is to introduce you to the key principles involved in preparing financial statements under FRS 102.

Through exploring the standard's scope, recognition, measurement and disclosure requirements, you will develop the knowledge needed to apply FRS 102 confidently in practice.

Contents 

  • Financial statements prepared under FRS 102
  • General features of presentation under FRS 102
  • Financial statement differences between FRS 102 and IFRS
Learning objectives

At the end of this module you should be able to:

  • explain the purpose and scope of FRS 102 as the primary accounting standard under UK GAAP.
  • identify the key components of financial statements prepared under FRS 102. 
  • describe the Reduced Disclosure Framework and recognise when entities can apply it.
  • distinguish between FRS 102 and IFRS, based on their differing flexibility and disclosure requirements.

 

CPD Hours: 1

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