FRS 102 - Group Accounts under UK GAAP - Live at Your Desk
15 May 2024
Session
15 May 2024
9:30 AM ‐ 12:30 PM
All prices exclude VAT
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Learn Live
FRS 102 - Group Accounts under UK GAAP - Live at Your Desk
Introduction
FRS 102 will make significant changes in relation to the requirements of group accounts, both in relation to annual accounts and changes during the year.
In addition, FRS 101 makes changes which will impact on listed groups. This 3 hour live broadcast session will identify the key changes in this area and is aimed at all partners and staff involved in preparing group accounts.
What You Will Learn
This live and interactive session will cover the following:
- The requirement for group accounts under company law
- Form and content of group accounts
- Treatment of minority interest
- Accounting for business combinations during the year
- Fair value
- Identification of separate intangibles
- Computation and treatment of goodwill
- Other consolidation adjustments
- Related party transactions
- Deferred tax in groups
- Group reconstructions
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.