FRS 102 Implementation - Problems & Solutions

Introduction

FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland has been in place for five years. During this time, a number of implementation issues have arisen which practitioners have struggled with and, in some cases, resulted in the incorrect accounting treatment being applied.

What You Will Learn

This webinar will cover the following:

• Using the effective interest method to account for basic financial instruments
• Accounting treatment for investment properties, including those in a group context
• Deferred tax and revalued property, plant and equipment
• Government grants
• Post balance sheet events
• Website and development costs
• Subsequent expenditure on a fixed asset

This webinar was recorded on 21st June 2018