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26 July 2017

FRS 102 - introduction

Category: MASTER COURSE

Gain an understanding of the main requirements of FRS 102 and how they differ from 'old' UK GAAP requirements.

Who should attend?
Those who have very little or no experience of FRS 102 and are in need of a basic understanding of the differences between FRS 102 and 'old' UK GAAP.

What you will gain
'Old' UK GAAP was replaced by FRS 102 for periods starting on or after 1 January 2015. FRS 102 is the UK's adaptation of the IASB's IFRS for SMEs, designed to be used by small and medium sized entities (SMEs) for whom adoption of full IFRS, with its detailed implementation guidance and vast array of disclosures, is a burden.

This course will update you with the main requirements of FRS 102 and the significant areas in which it differs from the 'old' UK GAAP requirements. It provides practical examples and illustrations throughout to demonstrate the key accounting treatments under FRS 102.

Programme outline

  • Which entities can use FRS 102
  • Where the significant differences lie
  • Procedures for adopting FRS 102 for the first time
  • What disclosures are required

The course starts at 9.30am. Lunch and refreshments are included.
6 CPD hours (where applicable). 

Booking Information

Date Location Price
26 July 2017 - 09:30 Birmingham Price: GBP 599.00
Member price: £539. CDS member price: £415. Plus VAT on all prices.
25 September 2017 - 09:30 London Price: GBP 599.00
Member price: £539. CDS member price: £415. Plus VAT on all prices.
18 October 2017 - 09:30 Manchester Price: GBP 599.00
Member price: £539. CDS member price: £415. Plus VAT on all prices.
20 December 2017 - 09:30 London Price: GBP 599.00
Member price: £539. CDS member price: £415. Plus VAT on all prices.


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FRS 102 - introduction

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount. Save up to 30% with the CIMA Corporate Discount Scheme (CDS). Find out more at: www.cimamastercourses.com/CDS

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If you have any queries please email or phone us on: +44 (0)3332 221608. Visit our booking page for information on how to book and pay.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA Mastercourses are held in partnership with BPP.  

CIMA on demand is our range of online CPD courses specifically designed for busy finance and business professionals who need training that's convenient and will fit around their schedule. Find out more