with Robert Kirk
Robert will present a short online course on the Nine Key Accounting Problems in FRS 102.
This session will investigate the nine key issues that have emerged on the application of FRS 102 in practice and what changes, if any, have been introduced after the first triennial review has been implemented and to be applied for accounting periods ending on or after 31st December 2019
The nine issues that will be covered are:
- the primary financial statements
- investment property
- directors loans
- business combinations
- statements of cash flow
- financial instruments
- exceptional items and multi column reporting
- taxation
- government grants
In addition Robert will cover all other major changes introduced by the triennial review including consolidated accounts, definition of basic financial instrument and of a financial institution, events after the end of the reporting period, related party disclosures and service concessions