UK GAAP - FRS 102 Principles and Presentation inc Companies Act Requirements

This module forms part of Mercia's UK GAAP Library, and covers an in-depth look at the requirements of FRS 102, the concepts and pervasive principles of the standard and its overarching presentation requirements.

Course outline:

This module is available as part of the UK GAAP Library or can be booked as an individual course.

An in-depth look at the requirements of FRS 102, the concepts and pervasive principles of the standard and its overarching presentation requirements.

This course covers:

Scope and Definitions
Scope of FRS 102
Concepts and Pervasive Principles
Content of Financial Statements
Statement of Financial Position
Statement of Comprehensive Income and Income Statement
Statement of Changes in Equity and Statement of Income and Retained Earnings
Notes to the Financial Statements

CPD Hours: 2

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