Changes to Small Companies’ Financial Reporting

Changes to Small Companies’ Financial Reporting

Presented by Darren Leiser. CPD hours/points: 2

UK Financial Reporting is presently undergoing major change with a virtually completely different set of financial standards based on IFRS replacing the existing ones from 1 January 2015. This course gives an overview of these changes and explains the new structure giving indications of where major problems might occur and discussing what further changes await. It also looks into recent changes to financial reporting to allow for the European legislation on Micro-Entities to be brought into UK law from 2013 and also recent changes to the Directors’ Report which not only impacts on medium companies but also affects the small ones too. The module is excellent for those that require a summary of the issues and might lead on to more in depth learning in areas that are highlighted as important to your practice. The module is made up of five sections as follows: • New UK GAAP • FRSSE 2015 • FRS 102 • Micro-Entities • New Directors’ Report Requirements

About the lecturer: Darren Leiser has over twenty years of experience in the profession. He was with Grant Thornton LLP for several years and then became a Technical Manager with Macintyre Hudson LLP. He is now a freelance lecturer, author and independent audit file reviewer. He has lectured for many top organisations such as CCH, ICAS, Mercia and Macintyre Advisory Services. He has extensive experience in many specialist areas such as pension schemes, charities and solicitor audits. Darren presents a wide variety of courses and prides himself on the practical advice he dispenses.

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