Course contents

This course is designed as an update and refresher on the developments in financial reporting. The course will look at developments that affect small and medium sized companies and LLPs.The contents will be drawn from:

    The time table for any planned changes to disclosures
  • The impact of FRS 102
  • Review of small and medium sized limits & which disclosure rules apply to each level
  • The micro company regime
  • Common problems with applying FRS 102 and FRS 105

The course is an update and refresher and the exact contents will be set about 4 weeks before the course and will be posted on

The April - June courses with Peter Herbert will cover:

  • The different standards and who applies them
  • The triennial review of FRS 102- key impacts on SMEs in 2019 and beyond
  • FRS 105 - frequently asked questions
  • Transitioning to/from FRS 105- accounting and disclosure implications
  • Common Companies House filing issues
  • Related party and director’s transactions in small companies- common problems and how to put them right
  • Other FRS 102 Section 1A disclosure ‘hot topics’
  • Abridged accounts - who’s doing them and why?
  • Revaluing fixed assets - why, when and how?
  • The treatment of goodwill and intangibles under FRS 102
  • FRS 102 essentials - fixed assets and provisions
  • Key SORP changes and when they apply
  • Course type
    Financial statements