Preparing Accounts - More Complex Issues

This course assumes a basic understanding of company financial statements. The course highlights common problems with completeness and adequacy of disclosures. 

The course is designed to highlight a range of common disclosure and accounting errors in company accounts.  

The course covers: 

• A reminder of Companies Act and FRS 102 disclosure requirements vs Small company exemptions including FRS 102 section 1A – as covered in Understanding Company Accounts
• Provisions and contingencies
• Director disclosures and other related party disclosures
• Basic financial instruments
• Revaluations
• Substance over form (Revenue Recognition, Leases)
• Cash Flow Statements

This course is an interactive workshop.