Recent Changes to FRS 102 and FRSSE
W Yorks Network
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The new accounting framework and dates
• Primary statements
• Disclosure changes
• Correcting prior year errors
• Employee benefits
• Property, plant and equipment
• Intangible assets and goodwill
• Financial instruments
Changes to FRSSE:
• Transactions not dealt with in FRSSE
• Impairment testing
• Related party transactions
Proposals for micro-businesses
Peter Hughes, P.D. Hughes Consultancy Services Ltd
Peter Hughes is an independent chartered accountant practising in York. He specialises in financial reporting and VAT and has presented many courses on various aspects of these subjects for the last ten years in the UK and in Europe, including both public and in-house courses. He has spoken frequently on the new accounting framework in terms of its effect on both small and larger companies, and has written and presented courses on IFRS including specialist aspects such as financial instruments and hedging.
His clients include several accountancy practices to which he gives ad hoc advice and work on more detailed projects, and businesses ranging from owner-managed companies to international groups.
Peter trained at Malthouse & Company in Liverpool before spending some time in property management and then setting up his own practice in 2004.
He can be contacted at email@example.com or on 01904 421570.
6.45pm Main differences between FRS 102 and present UK GAAP
7.45pm Main differences between FRS 102 and present UK GAAP (continued); Changes to FRSSE
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