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UK GAAP Essentials

Financial instruments (FRS 102)

by Kamana Somani

  • Scope
  • Basic financial instruments
  • Other financial instruments
  • Financial liabilities and equity
  • Impairment, derecognition and disclosure

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

UK GAAP Essentials

Foreign currency translation (FRS 102)

by Ollie Garrod

  • Functional currency and presentational currency
  • Translation of foreign currency items
  • Net investment in a foreign operation
  • Changing presentational currency
  • Consolidation



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

UK GAAP Essentials

Inventories (FRS 102)

by Dave Rowley

  • Scope
  • Measurement
  • Techniques for measuring cost
  • Disclosures

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

UK GAAP Essentials

Accounting policies, estimates and errors and notes to the financial statements (FRS 102)

by Ollie Garrod

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

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

UK GAAP Essentials

Statement of cashflows (FRS 102)

by Ollie Garrod

  • Terminology
  • Presentation
  • Method
  • Net debt reconciliation

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

UK GAAP Essentials

Hyperinflation (FRS 102)

by Tejashri Joshi

  • Definition
  • Measuring unit
  • Restatement
  • Disclosures


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

UK GAAP Essentials

Investments in joint ventures (FRS 102)

by Julia Bowyer

  • Definitions 
  • Measurement
  • Transactions
  • Disclosure

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

UK GAAP Essentials

Income Tax (FRS 102)

by Dave Rowley

  • Scope 
  • Current tax
  • Deferred tax
  • Disclosures

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

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