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31 March 2020

FRS 102 - a comprehensive refresher - Module 4 - financial instruments

Category: MASTER COURSE

This half day module is the fourth in a five module series providing a comprehensive refresher on the requirements of FRS 102. The particular focus of this module is on the elements of FRS 102 which specify the accounting in respect of financial instruments.

Overview
This half day module is the fourth 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 elements of FRS 102 which specify the accounting in respect of financial instruments.

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 3 - the income statement
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

  • Definitions and scope
  • The choice of rulebook
  • Basic and other instruments
  • Accounting for basic instruments
  • The amortised cost model
  • Off market loans
  • Other financial instruments
  • Fair values
  • Hedge accounting
  • Disclosures

The course starts at 1.30pm and ends at 5.00pm.  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
31 March 2020 - 13:30 Online Live - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
12 May 2020 - 13:30 London - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
9 June 2020 - 13:30 London - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
30 July 2020 - 13:30 London - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
26 August 2020 - 13:30 London - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
3 September 2020 - 13:30 Manchester - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
15 October 2020 - 13:30 London - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
17 November 2020 - 13:30 London - afternoon course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.

FRS 102 - a comprehensive refresher - Module 4 - financial instruments

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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