The latest CCH Daily CPD module on new accounting rules under FRS 102 focuses on transition issues for small entities, disclosure requirements and transactions that may not need to be restated
This module covers the new accounting rules under FRS 102 for small companies and considers the disclosure requirements, the major differences between new UK GAAP and the old UK GAAP, and treatment of transactions that might not need to be retrospectively restated.
By completing this module you will be able to:
- identify the version of FRS 102 which caters for small companies
- ensure that disclosure requirements are appropriate
- identify those areas where accounting treatments are significantly different under FRS 102 principles
- identify certain transactions that might not need to be retrospectively restated.
The course lecturer is Steve Collings, FMAAT FCCA, audit and technical partner at Leavitt Walmsley Associates Ltd where he trained and qualified. Collings became a member of the Association of Accounting Technicians (AAT) in 2001 and qualified as a chartered certified accountant in 2005. In 2010, he became a Fellow of the Association of Chartered Certified Accountants (ACCA).
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