FRS 102 - Common Technical Queries

The course will include a variety of frequently asked questions on topics such as those below. The course will look at topics that have been a problem for many years, as well as new issues arising from FRS 102.

• Small company disclosure under Section 1A
• Purchase of own shares and capital reductions
• Preparation of group accounts
• Related parties and directors' loan account transactions
• EMI & other share options schemes
• Categorisation and treatment of financial instruments
• Reduced disclosure framework or subsidiaries
• Accounting for valuations
• Other topical queries