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09 December 2019

FRS 102 and taxation

Category: MASTER COURSE

The tax implications of FRS 102 - how to limit the negative effects of the introduction of FRS 102 and maximise the positive effects.

Who should attend?
Finance directors and financial controllers, accountants in practice involved in the preparation and audit of financial statements, plus tax compliance accountants and tax advisers dealing with all sizes of company.

What you will gain
UK GAAP has changed and nearly all entities have been affected. As accounting profit changes taxable profit may change or adjustments will need to be made in the tax computation.

FRS 102 includes a number of accounting policy and transitional choices and the tax practitioner may have a role to play in advising which option is most effective for tax.

There are also significant changes in the treatment of deferred taxation arising as a result of FRS 102.

The decision to withdraw FRSSE and bring micro-company and small company accounts within the scope of FRS 102 means that this seminar is relevant to tax compliance accountants and tax advisers dealing with all sizes of company.

Finally you need to be aware of the tax computation requirements in the year of transition, including the effects of transitional choices – and their tax impact.

Programme outline

  • The impact of FRS 102 on taxable profit: significant changes from old UK GAAP; accounting policy choices
  • Small and micro-companies
  • Accounting for taxation under FRS 102: current tax; deferred tax
  • A reminder of the principle and mechanics of deferred tax
  • Taxation in the year of adoption

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

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

Booking Information

Date Location Price
9 December 2019 - 09:30 London - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
18 May 2020 - 09:30 London - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
3 December 2020 - 09:30 London - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.


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FRS 102 and taxation

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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