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This course will aim to provide practical tips and guidance on recent updates and changes to FRS 102.Speakers will go through detailed workings and examples, showing participants how to implement the detailed provisions of FRS 102.
The current accounting regimes applicable to small and micro entities introduced some signficant changes from the previous accounting regimes. This half day course focuses on key aspects of FRS 102 and FRS 105 applicable to small and micro entities, with a focus on more complex areas and areas of change.