by Julia Penny

• Effective date and scope
• The main changes in outline
• The five-step revenue model
• Other changes and transition

by Steve Collings

• Introduction
• Periodic review amendments
• FRED 86
• Revised standards

by Julia Penny

• Judgements
• Estimates
• FRC reviews
• Practical tips

by Steve Collings

• Overview
• Qualitative characteristics
• Elements
• Fair value guidance

by Steve Collings

• Overview
• True and fair view
• FRS 102:1A
• FRS 102 (September 2024)

by Steve Collings

• Overview
• Recognition
• Subsequent measurement 
• Disclosures

by Kamana Somani

• Scope and overview
• Current tax
• Deferred tax

• Disclosures

by Steve Collings

• Scope and overview
• Lease accounting: Lessees
• Lease accounting: Lessors

• New requirements

  
  

by Steve Collings

• Scope & impact
• Revenue recognition
• Practical issues
• Disclosures

by Steve Collings

• Introduction 
• Lease accounting
• Revenue recognition
• Other changes

by Steve Collings

• Introduction and scope
• Judgements and estimates
• Provisions and contingencies
• Financial instrument risks

by Steve Collings

• Scope and overview
• Accounting periods
• Merger accounting
• Merger relief

by Tejashri Joshi

• Scope and definitions
• Recognition and measurement
• Internally generated assets
• Amortisation

by Dave Rowley

• Scope and definitions 
• Requirement to prepare
• Consolidation method 
• Disposals 

by Lizzie Morris

• Scope 
• Functional currency 
• Recognition and measurement 
• Changes 

by Steve Collings

• Introduction
• Investment property
• Revalued PPE
• Deferred tax

by Steve Collings

• Understand the scope
• Business combination accounting
• Deal with goodwill
• Group reconstructions

by Tejashri Joshi

• Scope
• Applying accounting policies
• Changing policies and estimates
• Correction of the errors 

by Dave Rowley

• Basic principles

• Valuing 

  equity-settled arrangements

• Vesting conditions

• Modifications and cancellations
  

by Benjamin Smith

• Scope of FRS 102
• Impairment of assets
• Goodwill
• Reversals

by Steve Collings

• Introduction
• Initial measurement
  
• Subsequent measurement
  
• Depreciation and impairment

by Steve Collings

• Introduction and scope
• Provisions
• Contingencies
• Disclosures

by Steve Collings

• Introduction
• Factors
• Process
• Exceptions and exemptions

by Steve Collings

• Overall Objective
• Financial Statements
• Measurement
• Eligibility criteria

by Steve Collings

• Scope
• Income 
• Expenses
• Profit and loss account