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FRS 102 - a comprehensive refresher - Module 3 - the income statement

Category: MASTER COURSE

This half day module is the third in a five module series providing a comprehensive refresher on the requirements of FRS 102. The particular focus of this module is on the provisions of FRS 102 which relate to items of income and expense.

Overview
This half day module is the third in a five module series delivered over two and a half days, providing a comprehensive refresher on the requirements of FRS 102 which is now firmly established as the default accounting regime for all unlisted entities in the UK. The particular focus of this module is on the provisions of FRS 102 which relate to items of income and expense.

This module can be undertaken separately, or in conjunction with and or all of the other modules in the series. All modules can be booked together on the following page FRS 102 - a comprehensive refresher programme

Please find the other four modules below:

FRS 102 - a comprehensive refresher - Module 1 - principles and presentation
FRS 102 - a comprehensive refresher - Module 2 - asset and liabilities
FRS 102 - a comprehensive refresher - Module 4 - financial instruments
FRS 102 - a comprehensive refresher - Module 5 - group accounting issues

Who should attend
It will be useful to preparers, reviewers and auditors of financial statement who are coming fresh to FRS 102, are returning to it after a break, or simply require to refresh their knowledge in specific areas.

What you will gain
The objective of the training is to:

  • Ensure delegates understand the principles of FRS 102 in the areas specified;
  • Enable delegates to prepare financial information in the specified areas in compliance with FRS 102; and
  • Enable delegates to better understand financial information prepared under FRS 102

Programme outline

  • Revenue
  • Income taxes (including deferred taxation)
  • Share based payments
  • Employee benefits (including pension costs and termination benefits)
  • Government grants
  • Foreign currency transactions

The course starts at 9.30am and ends at 12.45pm.  Refreshments are provided.
3 CPD hours (where applicable). 

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

FRS 102 - a comprehensive refresher - Module 3 - the income statement

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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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.

Find out more 
If you have any queries please email cima@bpp.com 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: https://www.bpp.com/professional-education/privacy

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

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