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:

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

This module is available as part of the UK GAAP Library.

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