Course Description: FRS 102 continues to present companies with difficulties in the preparation of financial statements, both in terms of accounting treatments and disclosures. The ongoing effects of COVID-19 and Brexit exacerbate make this even more challenging. This course will address topical issues and some tricky accounting areas, including:
the continuing impact of COVID-19 and Brexit on financial reporting
transitioning between size thresholds
accounting for and disclosing prior period adjustments
some revenue recognition scenarios
About The Presenter: James is an experienced trainer specialising in financial reporting, both UK GAAP and IFRS, audit and the charity sector. James also has experience in the banking and insurance sectors.
James spent a number of years in professional examination training before entering the world of CPD training. He brings energy and interactivity to every course that he delivers.
James has also worked in the audit technical team at a national mid-tier firm, providing financial reporting and audit technical advice to the audit and accountancy departments, writing and reviewing technical materials for the practice, and performing engagement quality control reviews on audit files.
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