06 December 2019

UK GAAP - which version?


This course covers the main implications of adopting FRS 101.

Who should attend?
Those considering adopting FRS 101 rather than IFRS or FRS 102.

What you will gain
Significant changes have taken place in the UK with all current FRSs and SSAPs being replaced by a new accounting framework.  FRS 101 'reduced disclosure framework'  introduces a new reduced disclosure framework. This framework enables most subsidiaries and parents to use the recognition and measurement bases of IFRSs in their individual entity financial statements, while being exempt from a number of disclosures required by full IFRS.  

This course covers the key aspects of FRS 101, including first time adoption and presentation issues regarding the Companies Act. It is advised that you combine this course with either IFRS - introduction or IFRS - a comprehensive refresher.

Programme outline

  • The future of UK reporting
  • Scope of FRS 101
  • First time adoption
  • Qualifying entities
  • Summary of exemptions available
  • Departures from IFRS for FRS 101 followers

The course will start at 2.00pm and end at 5.15pm. Refreshments are provided.
3 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Booking Information

Date Location Price
6 December 2019 - 14:00 London - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.

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UK GAAP - which version?

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

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If you have any queries please email or phone us on: +44 (0)3300 603400.

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

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at:

The information provided to BPP will not be used by BPP for marketing purposes.

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