FRS 102 - Accounting for Financial Instruments - Key Points
This course covers the Key Points concerning:
- Basic instruments at amortised cost
- Basic instruments at Fair Value
- How to determine Fair Value
- Financing transactions – loans not at normal market rate
- Loans to small entities from owner-managers
- Implications for distributable profit
- Non-basic instruments including forward exchange rate, futures and interest rate swaps
- Hedge accounting
- Disclosure requirements for basic and non-basic instruments
- Overview of differences between UK GAAP and international accounting standards
The above content relates to 2021 events only.
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