UK GAAP - FRS 102 Principles and Presentation inc Companies Act Requirements

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

This module is part of the UK GAAP Library or can be booked as an individual course. To book the full library click here.