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.

On 27 March 2024, the FRC issued amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs - Periodic Review 2024. The effective date for most amendments is periods beginning on or after 1 January 2026, with early adoption permitted. This course covers the FRS102 as it is currently with the new amendments being covered in this separate course - The New FRS 102 - All You Need to Know.

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.