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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