19 December 2019

FRS 102 - a comprehensive refresher


This two-day CPD course offers an essential overview and comprehensive guide to FRS 102.

Who should attend?
This course will provide a comprehensive but concise overview of FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland. It will be useful to anyone involved in the preparation, audit, or interpretation of financial statements under FRS 102, including those returning to such a role. 

What you will gain
FRS 102 is now the default accounting regime for the financial statements of UK entities that are not required to use IFRS Standards. There are significant differences between FRS 102 and IFRS Standards which have been increased by the amendments resulting from the First Triennial Review of FRS 102 which was issued in December 2017, and which are mandatory for accounting periods commencing on or after 1 January 2019.

This two day course provides an essential overview of reporting under FRS 102, providing practical examples and illustrations throughout to demonstrate key treatments and disclosures required by the standard.

Programme outline

  • The UK regulatory environment
  • The relationship of FRS 102 with International Financial Reporting Standards
  • Format and content of financial statements
  • Comprehensive guidance on the accounting treatments and the main disclosures required under FRS 102, focusing in particular on the following areas:

Income statement issues, including:

  • Revenue
  • Employee benefits
  • Share based payments
  • Income tax
  • Government grants
  • Foreign exchange

Balance sheet issues, including:

  • Fixed assets
  • Current assets
  • Liabilities and provisions

The course starts at 9.30am on both days. Lunch and refreshments are included, but not accommodation. 

12 CPD hours (where applicable). 

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

Booking Information

Date Location Price
19 December 2019 - 09:30 London - 2 day course Price: GBP 1,054.00
Member price: £949. Plus VAT on all prices. Accommodation not included

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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 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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