FRC Periodic Review 2024: Lease accounting (FRS 102)

by Steve Collings

This Accounting Insight course covers:

  • Overview
  • Lease term
  • Accounting issues
  • Evergreen leases

15 mins
Course status: Not started
Released in November 2025
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Periodic review 2024 - FRS 102 changes beyond leases and revenue: Part 5

by Steve Collings

This Accounting Insight course covers:
  • Overview
  • Property, plant and equipment
  • Inventories
  • Government grants

15 mins
Course status: Not started
Released in September 2025
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Revenue recognition under FRS 102 (2024)

by Julia Penny

This Accounting Insight course covers:

  • Contracts with customers
  • Performance obligations
  • Transaction prices and discounts 
  • Recognition of revenue

35 mins
Course status: Not started
Released in September 2025
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Periodic review 2024 - FRS 102 changes beyond revenue and leases: Part 4

by Steve Collings

This Accounting Insight course covers:

  • Overview
  • Accounting policies
  • Consolidated and separate financial statements
  • Impairment

15 mins
Course status: Not started
Released in August 2025
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Periodic review 2024 - FRS 102 changes beyond leases and revenue: Part 3

by Steve Collings

This Accounting Insight course covers:

  • Overview
  • Cash flow statements
  • Share-based payment
  • Transition to FRS 102

15 mins
Course status: Not started
Released in July 2025
Book a demo

Periodic review 2024 – FRS 102 changes beyond revenue and leases: Part 2

by Steve Collings

This Accounting Insight course covers:

  • Overview
  • Business combinations and goodwill
  • Related parties
  • Financial instruments

15 mins
Course status: Not started
Released in June 2025
Book a demo

Periodic review 2024 – FRS 102 changes beyond revenue and leases: Part 1

by Steve Collings

This Accounting Insight course covers:

  • Overview
  • Supplier finance arrangements
  • Uncertain tax treatments
  • Fair value


20 mins
Course status: Not started
Released in April 2025
Book a demo

Applying FRS 105 (2024)

by Julia Penny

This Accounting Insight course covers:

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


35 mins
Course status: Not started
Released in February 2025
Book a demo

Periodic and Annual Review of FRS 101

by Steve Collings

This Accounting Insight course covers:

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

15 mins
Course status: Not started
Released in February 2025
Book a demo

Judgements and estimates

by Julia Penny

This Accounting Insight course:

  • Judgements
  • Estimates
  • FRC reviews
  • Practical tips

35 mins
Course status: Not started
Released in December 2024
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FRS 102 Periodic Review 2024: Concepts and Pervasive Principles

by Steve Collings

This Accounting Insight course covers:

  • Overview
  • Qualitative characteristics
  • Elements
  • Fair value guidance


15 mins
Course status: Not started
Released in December 2024
Book a demo

FRS 102 Periodic Review 2024: Small company disclosures

by Steve Collings

This Accounting Insight course covers:

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


15 mins
Course status: Not started
Released in November 2024
Book a demo

Accounting for cryptocurrencies

by Steve Collings

This Accounting Insight course covers:

  • Overview
  • Recognition
  • Subsequent measurement 
  • Disclosures

15 mins
Course status: Not started
Released in October 2024
Book a demo

FRS 102: Income tax

by Kamana Somani

This Accounting Insight course covers:

  • Scope and overview
  • Current tax
  • Deferred tax

  • Disclosures


20 mins
Course status: Not started
Released in August 2024
Book a demo

FRS 102 & FRS 105: Lease accounting

by Steve Collings

This Accounting Insight course

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

  • New requirements



20 mins
Course status: Not started
Released in July 2024
Book a demo

FRC Periodic Review 2024: Revenue recognition

by Steve Collings

This Accounting Insight course covers:

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

15 mins
Course status: Not started
Released in May 2024
Book a demo

FRC Periodic Review Amendments 2024

by Steve Collings

This Accounting Insight course covers:

  • Introduction 
  • Lease accounting
  • Revenue recognition
  • Other changes

15 mins
Course status: Not started
Released in April 2024
Book a demo

Large private company reporting

by Steve Collings

This Accounting Insight course covers:

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

15 mins
Course status: Not started
Released in March 2024
Book a demo

Group reconstructions

by Steve Collings

This Accounting Insight course covers:

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

15 mins
Course status: Not started
Released in March 2024
Book a demo

FRS 102: Intangible assets

by Tejashri Joshi

This Accounting Insight course covers:

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

25 mins
Course status: Not started
Released in February 2024
Book a demo

FRS 102: Consolidated and separate financial statements

by Dave Rowley

This Accounting Insight course covers:

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

20 mins
Course status: Not started
Released in February 2024
Book a demo

FRS 102 & FRS 105: Foreign currency translation

by Lizzie Morris

This Accounting Insight course covers:

  • Scope 
  • Functional currency 
  • Recognition and measurement 
  • Changes 

20 mins
Course status: Not started
Released in December 2023
Book a demo

FRS 102: Property revaluations

by Steve Collings

This Accounting Insight course covers:

  • Introduction
  • Investment property
  • Revalued PPE
  • Deferred tax


15 mins
Course status: Not started
Released in November 2023
Book a demo

FRS 102: Business combinations and goodwill

by Steve Collings

This Accounting Insight course covers:

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

25 mins
Course status: Not started
Released in November 2023
Book a demo

FRS 102 & FRS 105: Accounting policies, estimates and errors

by Tejashri Joshi

This Accounting Insight course covers:

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

20 mins
Course status: Not started
Released in November 2023
Book a demo

FRS 102: Share based payments

by Dave Rowley

This Accounting Insight course covers:

  • Basic principles

  • Valuing 

    equity-settled arrangements

  • Vesting conditions

  • Modifications and cancellations

20 mins
Course status: Not started
Released in November 2023
Book a demo