Session Overview

This course will focus on the areas where UK companies and their auditors are being criticised for their failure to comply with the requirements of FRS 102.

The course will cover:

• Recognition of deferred tax assets
• “Hive up” accounting
• Accounting for fair value adjustments – including establishment of appropriate policies
• The disclosure problem
• Financial covenants and the classification of liabilities
• Appropriate accounting policies and disclosures in support of the cash flow statement
• Aspects of the latest FRC “Hall of Shame”
• Distinguishing between intangible assets and goodwill

This event was recorded on 07th November 2023.

Guy Loveday

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community. He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company. Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.

Fee: 120 GBP + VAT (144 GBP) per delegate

Please note: Once you have purchased this webinar, it will be available for you to view for 12 months. 

3 CPD Units

1 hour of learning = 1 unit of CPD.

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

This event is organised by ACCA UK Continuous Learning Team.

If you have any queries regarding this event please contact us on:

UKCL@accaglobal.com