Applying FRS 102: Section 1A

by Dave Rowley

  • Scope 
  • Applying FRS 102:1A
  • Corporate law & FRS 102 future developments

15 mins
Course status: Not started
Released in October 2024
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Primary statements (FRS 102 1A)

by Ollie Garrod

  • Statement of financial position
  • Statement of comprehensive income and income statement
  • Abridged financial statements
  • Statement of changes in equity 

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 1A)

by Anita Chakawa

  • 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
Book a demo

Consolidated & separate financial statements (FRS102 1A)

by Dave Rowley

  • Consolidated financial statement requirement
  • Consolidation: basic principles
  • Disclosures

15 mins
Course status: Not started
Released in October 2024
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Financial instruments (FRS 102 1A)

by Kamana Somani

  • Basic and other financial instruments
  • Loan from director or shareholders
  • Financial liabilities and equity 
  • Disclosures

15 mins
Course status: Not started
Released in October 2024
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Inventories (FRS 102 1A)

by Dave Rowley

  • Scope
  • Measurement overview
  • Disclosures


    • 15 mins
    Course status: Not started
    Released in October 2024
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    Investment property (FRS 102 1A)

    by Ollie Garrod

    • Scope and definitions
    • Overview of investment property
    • Measurement under FRS 102
    • FRS 102: 1A requirements
    • Current issues


    15 mins
    Course status: Not started
    Released in October 2024
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    Property, plant and equipment (FRS 102 1A)

    by Lizzie Morris

  • Scope
  • Recognition and measurement
  • Presentation
  • Disclosure

    • 15 mins
    Course status: Not started
    Released in October 2024
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    Intangible assets (FRS 102 1A)

    by Julia Bowyer

    • Recognition and measurement
    • Presentation
    • Disclosure note
    • Further disclosure considerations


    10 mins
    Course status: Not started
    Released in October 2024
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    Leases (FRS 102 1A)

    by Ollie Garrod

    • Classifications
    • Summary of FRS 102 Section 20
    • Lease disclosure requirements under FRS 102 1A
    • Example disclosures

    15 mins
    Course status: Not started
    Released in October 2024
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    Provisions and contingencies (FRS 102 1A)

    by Ollie Garrod

    • Provisions 
    • Contingent liabilities 
    • Contingent assets 
    • Disclosure

    15 mins
    Course status: Not started
    Released in October 2024
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    Borrowing costs (FRS 102 1A)

    by Ollie Garrod

    • Definition of borrowing costs
    • Overview of borrowing costs
    • Disclosure


    10 mins
    Course status: Not started
    Released in October 2024
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    Impairment of assets (FRS 102 1A)

    by Kamana Somani

    • Scope
    • Impairment of assets and goodwill
    • Reversals
    • Presentation and disclosure

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

    Income tax (FRS 102 1A)

    by Dave Rowley

    • Scope
    • Current tax
    • Deferred tax
    • Disclosures




    15 mins
    Course status: Not started
    Released in October 2024
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    Events after the end of the reporting period (FRS 102 1A)

    by Ollie Garrod

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


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

    Related party disclosures (FRS 102 1A)

    by Sarah Baxendale

    • Who is a related party?
    • Related party transactions
    • General disclosures
    • Sub-set disclosures and groups



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