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Overview
This Mastering the FRS 102 Second Review course at BPP University provides a comprehensive update on the changes introduced by the Second Periodic Review of FRS 102.
What you will learn
The course covers key areas including lease accounting for lessees (identification, recognition exemptions, measurement, modifications, and disclosure), revenue recognition under the five-step model, and revised small company disclosures.
Participants will also explore further changes to FRS 102 such as uncertain tax positions, business combinations, fair value adjustments, and supplier finance arrangements, along with transitional provisions.
The session concludes with an overview of updates to FRS 105 and a summary of remaining differences between FRS 102 and IFRS Standards.
Programme Structure
By the end of this course, you will be able to:- Explain the reasons for the changes presented in the revised version of FRS 102 and FRS 105
- Prepare financial information in compliance with the revised standards
- Choose and apply the appropriate transitional arrangements
- Recognise and remain mindful of the key differences between FRS 102 and IFRS Accounting Standards
Key information
Duration
- Part-time
- 1 days
Start dates & application deadlines
- StartingApply anytime.
Language
English
Delivered
Online
Campus Location
- London, United Kingdom
Disciplines
Accounting View 87 other Short Courses in Accounting in United KingdomWhat students do after studying
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Academic requirements
We are not aware of any specific GRE, GMAT or GPA grading score requirements for this programme.
English requirements
We are not aware of any English requirements for this programme.
Other requirements
General requirements
Who is the course for?
- Mastering the FRS 102 Second Review is essential for all professionals involved in UK GAAP reporting, including accountants preparing financial statements under FRS 102 or FRS 105, auditors and reviewers ensuring compliance, financial controllers managing the transition, and advisors guiding clients through the 2026 changes.
Tuition Fees
Tuition fees are shown in and the most likely applicable fee is shown based on your nationality.
-
International Applies to you
Applies to youNon-residents882 GBP / full≈ 882 GBP / full -
Domestic Applies to you
Applies to youCitizens or residents882 GBP / full≈ 882 GBP / full
Funding
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