Webinar – FRS 102 The New Regime from 1 January 2019


This webinar is about the changes introduced to FRS 102 which come into effect for accounting periods commencing on/after 1 January 2019. The changes may also be early adopted for earlier periods, under certain conditions. There is the usual self-assessment quiz at the end, with answers supplied separately.

The webinar online video is 34 minutes in length. Once you have purchased this webinar you will receive instructions to view the online webinar, the password to open the page, videos and associated files, via email.

The contents of this webinar are as follows:

  • FRS 102 – the Triennial Review;
  • Directors’ loans – ‘small’ entities, relaxation of some of the
    amortisation requirements;
  • Intangibles in a business combination;
  • Investment property rented within a group;
  • Classification of certain financial instruments;
  • Definition of financial institution;
  • Reconciliation of net debt in statement of cash flows; and
  • Quiz