Revenue - FRS 102 (2024)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • Identifying contracts
  • Identifying performance obligations
  • Determining and allocating price
  • Recognition
  • Judgements and estimates

20 mins
Course status: Not started
Released in August 2025
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Leases - FRS 102 (2024)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • Definitions
  • Recognition
  • Subsequent measurement
  • Complex and challenging areas

15 mins
Course status: Not started
Released in August 2025
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Applying FRS 102

by Dave Rowley

This UK GAAP Essentials module covers:

  • Scope & background
  • Qualifying entities
  • Financial reporting requirements
  • Other reporting requirements

15 mins
Course status: Not started
Released in October 2024
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First time adoption (FRS 102)

by Sarah Baxendale

This UK GAAP Essentials module covers:

  • Scope and definitions
  • Process
  • Exceptions and exemptions
  • Disclosure

10 mins
Course status: Not started
Released in October 2024
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Statement of financial position (FRS 102)

by Rachel Farris

This UK GAAP Essentials module covers:

  • Scope 
  • Company law formats
  • FRS 102 statement of financial position requirements
  • Other FRS 102 section 4 disclosures

15 mins
Course status: Not started
Released in October 2024
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Statement of comprehensive income and income statement (FRS 102)

by Rachel Farris

This UK GAAP Essentials module covers:

  • Scope
  • Accounting policy choice
  • Statement formats
  • Additional presentation points


15 mins
Course status: Not started
Released in October 2024
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Statement of changes in equity and statement of income and retained earnings (FRS 102)

by Rachel Farris

This UK GAAP Essentials module covers:

  • Scope
  • Statement of changes in equity
  • Statement of income and retained earnings


15 mins
Course status: Not started
Released in October 2024
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Statement of cash flows (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • Terminology
  • Presentation
  • Method
  • Net debt reconciliation

15 mins
Course status: Not started
Released in October 2024
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Accounting policies, estimates and errors and notes to the financial statements (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

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

15 mins
Course status: Not started
Released in October 2024
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Consolidated and separate financial statements (FRS 102)

by Dave Rowley

This UK GAAP Essentials module covers:

  • Scope and definitions 
  • Consolidated procedures
  • Acquisitions and disposals 
  • Individual vs separate financial statements

15 mins
Course status: Not started
Released in October 2024
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Financial instruments (FRS 102)

by Kamana Somani

This UK GAAP Essentials module covers:

  • 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
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Inventories (FRS 102)

by Dave Rowley

This UK GAAP Essentials module covers:

  • Scope
  • Measurement
  • Techniques for measuring cost
  • Disclosures

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

Investments in associates (FRS 102)

by Julia Bowyer

This UK GAAP Essentials module covers:

  • Definition 
  • Measurement 
  • Equity method and cost model
  • Disclosure

15 mins
Course status: Not started
Released in October 2024
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Investments in joint ventures (FRS 102)

by Julia Bowyer

This UK GAAP Essentials module covers:

  • Definitions 
  • Measurement
  • Transactions
  • Disclosure

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

Investment property (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • Definition
  • Properties held through an operating lease
  • Measurement
  • Reclassifications

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

Property, plant and equipment (FRS 102)

by Lizzie Morris

This UK GAAP Essentials module covers:

  • Definition and scope
  • Recognition and initial measurement
  • Subsequent measurement
  • Derecognition

15 mins
Course status: Not started
Released in October 2024
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Intangible assets (FRS 102)

by Julia Bowyer

This UK GAAP Essentials module covers:

  • Definition 
  • Recognition 
  • Intangibles and goodwill in a business combination 
  • Measurement 

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

Business combinations and goodwill (FRS 102)

by Anita Chakawa

This UK GAAP Essentials module covers:

  • Definition
  • Accounting
  • Goodwill
  • Non-controlling interests
  • Group reconstructions
  • Common control interests

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

Leases (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • Classification of a lease
  • Finance leases
  • Operating leases
  • Sale and leaseback arrangements

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

Provisions and contingencies (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • Provisions - measurement
  • Contingent liabilities
  • Contingent assets

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

Revenue (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • Measurement
  • Separating or combining transactions 
  • Goods, services and construction
  • Interest royalties

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

Government grants (FRS 102)

by Kamana Somani

This UK GAAP Essentials module covers:

  • Overview
  • Recognition and measurement 
  • Repayable grants
  • Disclosures

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

Borrowing costs (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • Scope 
  • Qualifying assets 
  • Recognition and measurement 
  • Disclosures 

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

Share-based payment (FRS 102)

by Sarah Baxendale

This UK GAAP Essentials module covers:

  • Definitions and recognition
  • Equity-settled transactions
  • Cash-settled transactions
  • Cash alternatives and group plans


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

Impairment of assets (FRS 102)

by Kamana Somani

This UK GAAP Essentials module covers:

  • General principle
  • Impairment of assets
  • Goodwill
  • Reversal
  • Inventories

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

Employee benefits (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • What are employee benefits?
  • Short-term benefits
  • Defined contribution plans
  • Defined benefit plans

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

Income Tax (FRS 102)

by Dave Rowley

This UK GAAP Essentials module covers:

  • Scope 
  • Current tax
  • Deferred tax
  • Disclosures

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

Foreign currency translation (FRS 102)

by Ollie Garrod

This UK GAAP Essentials module covers:

  • 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

Hyperinflation (FRS 102)

by Tejashri Joshi

This UK GAAP Essentials module covers:

  • Definition
  • Measuring unit
  • Restatement
  • Disclosures


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

Events after the reporting period (FRS 102)

by Tejashri Joshi

This UK GAAP Essentials module covers:

  • Scope and definitions 
  • Adjusting events
  • Non-adjusting events
  • Going concern 

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

Related parties (FRS 102)

by Sarah Baxendale

This UK GAAP Essentials module covers:

  • Who is a related party?
  • Non-related parties
  • Related party transactions
  • What to disclose

15 mins
Course status: Not started
Released in October 2024
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Specialised activities (FRS 102)

by Sarah Baxendale

This UK GAAP Essentials module covers:

  • Heritage assets and extractive activities
  • Service concession arrangements
  • Financial institutions and retirement benefit plans
  • Funding commitments


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

Insurance Contracts (FRS 103)

by Dave Rowley

This UK GAAP Essentials module covers:

  • Background
  • Scope
  • Recognition and measurement
  • Presentation and disclosure




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