{"product_id":"practical-case-studies-on-the-frs-102-changes-affecting-small-companies-12-april-2027","title":"Practical Case Studies on the FRS 102 Changes Affecting Small Companies 12 April 2027","description":"\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan\u003eTiming\u003c\/span\u003e\u003c\/b\u003e\u003cspan\u003e 13:30 – 16:30\u003cbr\u003e\u003cb\u003eSpeaker \u003c\/b\u003eGuy Loveday\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eThis course will use practical case studies to explain the changes to FRS 102 taking effect for accounting periods commencing on or after 1st January 2026. In particular:\u003cb\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eLeases\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAccounting for rent reviews and break clauses\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAccounting for lease incentives\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAccounting for options to extend property\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAccounting for leasehold improvements\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eTransition case studies\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eRelated party disclosures - appreciating the impact of the widened definition of related party and the useful clarification from the FRC.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp class=\"MsoNormal\"\u003eThe course will also look at the government’s \u003cspan lang=\"EN-GB\"\u003emodernisation\u003c\/span\u003e of company reporting initiative and the expected impact on small and micro sized companies and the latest developments as regards the filing of profit and loss accounts by these companies.\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cspan lang=\"EN-GB\"\u003eDSCA Courses will endeavour to provide a link to a video of this presentation to anyone who booked but was unable to attend the Zoom presentation.\u003c\/span\u003e\u003cspan lang=\"EN-GB\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan style=\"color: #ff2a00;\"\u003e\u003cspan style=\"color: #000000;\"\u003eNames and addresses of ALL delegates must be supplied\u003c\/span\u003e \u003cspan style=\"color: #cc2936;\"\u003e\u003ca href=\"https:\/\/forms.gle\/q7bxK7tKiHnBfXtd7\" title=\"DSCA courses delegate information form\" style=\"color: #cc2936;\" target=\"_blank\"\u003ein this Delegate Registration Form at the time of your booking.\u003c\/a\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"DSCA courses","offers":[{"title":"Default Title","offer_id":57432814551415,"sku":null,"price":42.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0804\/8721\/9502\/files\/4.png?v=1788387745","url":"https:\/\/dscacourses.com\/products\/practical-case-studies-on-the-frs-102-changes-affecting-small-companies-12-april-2027","provider":"DSCA courses CIC","version":"1.0","type":"link"}