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.