Applying FRS 105

by Dave Rowley

  • Scope and background
  • Financial reporting requirements
  • Audit considerations

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

    Transition to FRS 105

    by Dave Rowley

    • Background
    • Key considerations
    • Transition process
    • Accounting issues

    10 mins
    Course status: Not started
    Released in October 2024
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    Primary statements and notes (FRS 105)

    by Anita Chakawa

  • Requirements overview
  • Statement of financial position
  • Income statement
  • Notes to the financial statements


    • 10 mins
    Course status: Not started
    Released in October 2024
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    Subsidiaries, associates and joint ventures (FRS 105)

    by Ollie Garrod

    • Key definitions
    • Subsidiaries and associates
    • Joint ventures
    • Intermediate payment arrangements

    15 mins
    Course status: Not started
    Released in October 2024
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    Accounting policies, estimates and errors (FRS 105)

    by Ollie Garrod

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

    15 mins
    Course status: Not started
    Released in October 2024
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    Financial instruments (FRS 105)

    by Kamana Somani

    • Definition and scope 
    • Recognition and measurement
    • Impairment and derecognition
    • Presentation and disclosures

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

    Inventories ( FRS 105)

    by Dave Rowley

  • Scope
  • Measurement
  • Techniques for measuring cost
  • Disclosures

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

    Property, plant and equipment and investment property (FRS 105)

    by Lizzie Morris

    • Scope and definitions 
    • Recognition
    • Measurement
    • Presentation and disclosure

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

    Intangible assets other than goodwill (FRS 105)

    by Julia Bowyer

    • Recognition and measurement
    • Amortisation method
    • Derecognition
    • Presentation and disclosure


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

    Business combinations and goodwill (FRS 105)

    by Ollie Garrod

    • Definitions
    • Purchase method of accounting
    • Goodwill
    • Disclosures


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

    Leases FRS 105

    by Dave Rowley

    • Definitions
    • Scope
    • Recognition and measurement
    • Presentation and disclosures

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

    Provisions and contingencies (FRS 105)

    by Ollie Garrod

    • Provisions
    • Contingent liabilities
    • Contingent assets

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

    Liabilities and equity (FRS 105)

    by Ollie Garrod

    • Definitions and scope
    • Classification
    • Convertible debt
    • Application of split accounting

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

    Revenue (FRS 105)

    by Ollie Garrod

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

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

    Government grants (FRS 105)

    by Kamana Somani

    • Overview
    • Recognition and measurement 
    • Repayable grants
    • Presentation and disclosure 

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

    Borrowing costs (FRS 105)

    by Ollie Garrod

    • Scope
    • Recognition
    • Disclosure

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

    Share-based payments (FRS 105)

    by Sarah Baxendale

    • Equity-settled transactions 
    • Cash-settled transactions 
    • Share-based payments with cash alternatives
    • Disclosure

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

    Impairment of assets (FRS 105)

    by Kamana Somani

    • Scope
    • Recognition and measurement
    • Reversals
    • Presentation and disclosure


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

    Employee benefits (FRS 105)

    by Ollie Garrod

    • 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 105)

    by Ollie Garrod

    • Scope
    • Current tax
    • VAT 
    • Disclosures

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

    Foreign currency translation (FRS 105)

    by Ollie Garrod

    • Scope
    • Foreign currency transactions
    • Subsequent measurement
    • Presentation and disclosure

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

    Events after the end of the reporting period (FRS 105)

    by Ollie Garrod

    • Scope and definitions
    • Adjusting events
    • Going concern


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

    Specialised activities (Section 27)

    by Ollie Garrod

  • Scope and definitions
  • Recognition
  • Measurement
  • Disclosure

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