FRS 102 The Fundamentals Recorded


This online course covers the main accounting areas applicable to non-listed entities applying FRS 102.

Venue details:  
Online EU, ,
Start date & time:  
01 January 2021 00:00
End date & time:  
31 January 2022 00:00
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
6.00 Training Tickets accepted
CPD hours:  
Speaker details
First nameLast name
Ben Wheaton


Product type:  
CPD online course
Chartered courses, Financial reporting

This course was recorded in autumn 2019.

Who should attend?

Preparers, auditors and users of financial statements of non-listed entities.

Course overview

  • Applicability of FRS 102
  • Financial statement formats
  • Accounting for assets and impairment
  • Revenue recognition
  • Financial instruments accounting
  • Deferred tax
  • Pension accounting
  • Leasing
  • Foreign currency
  • Overview of consolidation aspects

Learning Outcomes

On completion of the course, delegates should have a good overview of the financial reporting requirements applicable to non-listed entities.