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 Event Details
Product
Title:The New FRS: the Replacement for UK GAAP
Ref:PC12IDNFRS/1171/1417
Supplier:CAET
Category:Course
Product Type:Professional Courses
Product Group:Corporate Sector

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 Event Outline
Course Outline
THE NEW FRS: THE REPLACEMENT FOR UK GAAP
This course examines the new FRS 102, which will replace existing UK GAAP (FRSs and SSAPs). The UK’s Accounting Standards Board has issued an exposure draft of the FRS in 2012. The new FRS is loosely based on the IFRS for SMEs.

KEY FEATURES
• entities which are allowed/required to apply the new standard
• study of all main requirements of the FRS, including presentation of financial statements and measurement of assets and liabilities
• examination of the special reduceddisclosure regime for subsidiaries
• differences compared to existing UK GAAP and to IFRS.

LECTURER
Christopher Nobes BA PhD FCCA
Professor of accounting,
Royal Holloway College, University of London

Document

Document

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