Keeping Up With Dramatic Changes To UK GAAP 31 March 2025

Timing 13:30 - 16:30
Speaker Guy Loveday

The FRC seem determined to keep UK GAAP closely aligned to IFRS and have made complex changes to the accounting requirements for leases (under FRS 102) and revenue recognition (under both FRS 102 and FRS 105). Significant changes to disclosure requirements (particularly under FRS 102 Section 1A) have also been made.

Content will include:

• Leases - including dealing with modifications and intra group leases
• Revenue recognition - applying the five step approach
• New small company disclosures concerning contingencies, commitments and deferred tax
• The introduction of related party disclosures for small companies
• Appropriate wording for a going concern justification
• Practical problems when transitioning between FRS 102 and FRS 105.

Who should attend the seminar?

Accountants in professional practice and industry who need to keep abreast of the latest rules and hot topics relating to the preparation and audit of financial statements under FRS 102 (including Section 1A) and FRS 105.

DSCA Courses is contractually obliged not to record this course.

Names and addresses of ALL delegates must be supplied in this Delegate Registration Form at the time of your booking.