FRS 102 & 105: Impairment of Assets

by Steve Collings

  • Scope
  • Impairment of assets
  • Goodwill
  • Reversals

20 Mins
Course status: Not started
Released in July 2021
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FRS 101 Update

by Raenor Phelps

  • Overview and definitions
  • Eligibility
  • Disclosure exemptions
  • Recent changes


20 mins
Course status: Not started
Released in August 2022
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FRS 102 & 105: Property, plant and equipment

by Steve Collings

  • Introduction
  • Initial measurement
  • Subsequent measurement
  • Depreciation & impairment


20 Mins
Course status: Not started
Released in June 2021
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FRS 102 & 105: Concepts and Pervasive Principles

by Steve Collings

  • Overall objective
  • Financial statements
  • Measurement
  • Eligibility criteria

15 Mins
Course status: Not started
Released in May 2021
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FRS 102: Employee Benefits

by Steve Collings

  • Recognition principles
  • Accounting for benefits
  • Defined contributions
  • Defined benefits pensions


15 Mins
Course status: Not started
Released in April 2021
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FRS 102: Leases

by Steve Collings

  • Classifying leases
  • Accounting for leases
  • Operating leases
  • Understanding changes


15 Mins
Course status: Not started
Released in March 2021
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FRS 102 & 105: Provisions and contingencies

by Steve Collings

  • Introduction
  • Contingencies
  • Covid-19
  • IASB amendments


15 Mins
Course status: Not started
Released in February 2021
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FRS 102: Invest in associates & joint ventures

by Steve Collings

  • Introduction
  • Associates
  • Joint ventures
  • Disclosures

20 mins
Course status: Not started
Released in November 2020
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FRS 102: Hedge accounting & IRR reform

by Steve Collings

  • Introduction
  • Hedge accounting
  • IBOR reform
  • Disclosures

20 mins
Course status: Not started
Released in October 2020
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Small company and small group reporting

by Lizzie Morris

  • Small companies
  • Small groups
  • Brexit changes
  • Auditing smaller entities

20 mins
Course status: Not started
Released in October 2020
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FRS 102: Post balance sheet events

by Steve Collings

  • Introduction
  • Adjusting events
  • Non-adjusting events
  • Going concern


20 mins
Course status: Not started
Released in September 2022
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FRS 102: Income tax

by Steve Collings

  • Introduction
  • Current tax
  • Deferred tax
  • Disclosures

20 mins
Course status: Not started
Released in October 2022
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FRS 102: Statement of cash flows

by Steve Collings

  • Introduction
  • Presentation
  • Method
  • Net debt reconciliation


15 mins
Course status: Not started
Released in June 2022
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First-time adoption of FRS 102

by Steve Collings

  • Scope and definitions
  • Process
  • Exceptions & exemptions
  • Disclosures

15 mins
Course status: Not started
Released in June 2022
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FRS 102: Other financial instruments issues

by Steve Collings

  • Introduction
  • Recognition
  • Derivatives
  • Disclosures

10 mins
Course status: Not started
Released in May 2022
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FRS 102: Basic financial instruments

by Steve Collings

  • Introduction
  • Initial recognition
  • Subsequent measurement
  • Directors’ loans


15 mins
Course status: Not started
Released in April 2022
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Accounts preparation for small companies - best practice

by Donna Stofberg

  • Introduction
  • Planning
  • Performing the work
  • Completion

25 min
Course status: Not started
Released in April 2022
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FRS 102: Financial liabilities and equity

by Steve Collings

  • Introduction
  • Classification
  • Equity instruments
  • Convertible debt

20 mins
Course status: Not started
Released in April 2022
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FRS 102: Consolidated and Separate Financial Statements

by Steve Collings

  • Introduction and scope
  • Requirement to prepare
  • Consolidation method
  • Disposals

20 mins
Course status: Not started
Released in December 2021
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FRS 102: Business Combinations and Goodwill

by Steve Collings

  • Understand the scope
  • Combination accounting
  • Deal with goodwill
  • Group reconstructions

20 mins
Course status: Not started
Released in November 2021
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FRS 102 & 105: Foreign Currency Translation

by Steve Collings

  • Scope
  • Functional currency
  • Accounting
  • Changes

20 Mins
Course status: Not started
Released in October 2021
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FRS 102 & 105: Policies, Estimates and Errors

by Steve Collings

  • Scope
  • Applying policies
  • Change in policy/estimate
  • Errors

15 Mins
Course status: Not started
Released in September 2021
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FRS 102: Intangible assets

by Steve Collings

  • Scope and definition
  • Recognition
  • Generated assets
  • Amortisation

20 mins
Course status: Not started
Released in January 2022
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FRS 102: Investment property

by Steve Collings

  • Scope
  • Measurement
  • Intra-group issues
  • Transfers

15 mins
Course status: Not started
Released in February 2022
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