Type Speaker CPD Hours Level
3 IntermediateInformation


This live broadcast will explore the various aspects of UK GAAP from accounting for tax and property to transitioning between frameworks.

There are some areas of UK accounting standards that cause considerable problems for accountants and these issues will be covered.

What You Will Learn

This live and interactive session will cover the following:

Accounting for Tax

Looking at various aspects of how tax is accounted for under FRS 102:

  • Accounting for current tax
  • Timing difference plus approach
  • Rates of tax used in the calculation of deferred tax
  • Recognising deferred tax assets

Accounting for Property

Examining the accounting treatments for property under both FRS 102 (Section 16 ‘Investment Property’ and Section 17 ‘Property, Plant and Equipment’) and FRS 105 to include:

  • Accounting treatments for investment property
  • Transfers to and from investment property classification
  • Revaluing property, plant and equipment
  • Disclosures in respect of property revaluations

Transitioning Between Frameworks

To discuss the situations when an entity may transition from FRS 105 to FRS 102 or vice versa including the factors that must be considered beforehand:

  • Important factors to consider when moving to FRS 105
  • Dealing with a transition to/from FRS 105 to/from FRS 102
  • Disclosing the transition in the financial statements

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.

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Learn Live | 17.06.2020

N/A | 11:00am - 3:30pm

UK GAAP Live at Your Desk - An Accounting Standards Update

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Session 1 
11:00am - 12:30pm

Session 2 
2:00pm - 3:30pm

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Plan Information
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Individual licence
Group bookings
Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at information@mblseminars.com for more information.

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