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08 November 2021

FRS 102 - a comprehensive refresher programme

Category: MASTER COURSE

This two and a half day course provides an essential overview of the new UK financial reporting framework. The course covers the main requirements of various sections of FRS 102 and provides practical examples and illustrations throughout to demonstrate key treatments and disclosures required by the new standard.

Who should attend?
This course will provide a comprehensive but concise overview of the new UK financial reporting framework, useful to anyone who has to prepare financial statements or is involved in managing statutory reporting at the group or regional level on a regular basis plus those who are returning to such a role. This course is for you if you need to understand what has changed in UK GAAP to assess the impact of these changes on your role.

What you will gain
UK GAAP as we know it has come to an end and there are radical changes. FRS 102 is applicable for accounting periods starting on or after 1 January 2015, i.e. 31 December 2015 was the first year end to apply this standard. This standard based on IFRS replaces most existing UK accounting standards.

This two day and a half day modular course provides an essential overview of the new UK financial reporting framework. The course covers the main requirements of various sections of FRS 102 and provides practical examples and illustrations throughout to demonstrate key treatments and disclosures required by the new standard.

This course can also be attended as individual half day modules. If you would like to view each module individually, please use the below links:

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 4 - financial instruments
FRS 102 - a comprehensive refresher - Module 5 - group accounting issues

Book the series or chose individual workshops

Programme outline

  • The UK regulatory environment
  • Convergence 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 recognition
  • Employee benefits
  • Share based payments
  • Income tax
  • Government grants
  • Foreign exchange
  • Balance sheet issues, including
  • Fixed assets
  • Current assets
  • Liabilities and provisions
  • Financial instruments
  • Disclosures
  • Group issues

The course starts at 9.30am on all three days, days one and two finish at 4.30pm and day three finishes at 12.45pm. Lunch and refreshments are included, but not accommodation. 

2022 Dates
In order to provide reflection time, the two and a half days of the full programme will be separated with roughly a week in between each day - with the first two days being full days and the third day being a morning session. The programme will be running on:

  • 7 February, 18 February & 24 February 2022
  • 13 April, 21 April & 29 April 2022
  • 13 June, 20 June & 28 June 2022
  • 25 July, 2 August & 5 August 2022
  • 6 October, 13 October & 20 October 2022
  • 1 December, 8 December & 14 December 2022

15 CPD hours (where applicable). 

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

Booking Information

Date Location Price
8 November 2021 - 09:30 Online Live - 2.5 day course Price: GBP 1,299.00
Member price: £1,169. Plus VAT on all prices. Accommodation not included.
7 December 2021 - 09:30 London - 2.5 day course Price: GBP 1,299.00
Member price: £1,169. Plus VAT on all prices. Accommodation not included.
7 February 2022 - 09:30 Online Live - 2.5 day course on 7, 8 & 24 Feb Price: GBP 1,299.00
Member price: £1,169. Plus VAT on all prices. Accommodation not included.
13 April 2022 - 09:30 Online Live - 2.5 day course on 13, 21 & 29 April Price: GBP 1,299.00
Member price: £1,169. Plus VAT on all prices. Accommodation not included.
13 June 2022 - 09:30 Online Live - 2.5 day course on 13, 20 & 28 June Price: GBP 1,299.00
Member price: £1,169. Plus VAT on all prices. Accommodation not included.
25 July 2022 - 09:30 Online Live - 2.5 day course on 25 July, 2 & 5 Aug Price: GBP 1,299.00
Member price: £1,169. Plus VAT on all prices. Accommodation not included.
6 October 2022 - 09:30 Online Live - 2.5 day course on 6, 13 & 20 Oct Price: GBP 1,299.00
Member price: £1,169. Plus VAT on all prices. Accommodation not included.
1 December 2022 - 09:30 Online Live - 2.5 day course on 1, 8 & 14 Dec Price: GBP 1,299.00
Member price: £1,169. Plus VAT on all prices. Accommodation not included.


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FRS 102 - a comprehensive refresher programme

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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