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Overview
This FRS 102 Second Review course at BPP University distils all the major changes arising from the Second Periodic Review of FRS 102, giving you a practical, structured walk‑through of the new requirements.
What you will study
You’ll explore the full suite of updates to lease accounting for lessees, from identifying a lease and applying recognition exemptions through to initial and subsequent measurement, reassessment, modifications, and the latest presentation and disclosure rules.
The session also demystifies the revised five‑step revenue recognition model, including contract identification, performance obligations, transaction price, allocation and revenue‑timing considerations, plus the treatment of contract costs.
Finally, you’ll receive a concise briefing on further key amendments covering small company disclosures, uncertain tax positions, accounting policies, business combinations, associates, and the transitional arrangements you’ll need to apply for 2026.
Programme Structure
By the end of this training, you will be able to:- Explain the reasons for the changes presented by the Second Periodic Review of FRS 102
- Prepare financial information in compliance with the revised version of FRS 102
- Apply the updated requirements for lease accounting, including recognition, measurement, and disclosure
- Apply the revised five-step approach to revenue recognition under FRS 102
- Identify and implement transitional arrangements and selected further changes (including small company disclosures and uncertain tax positions)
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?
- This course briefs delegates on the key changes introduced and is essential for anyone involved in the preparation and audit of financial statements prepared under FRS 102.
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-residents438 GBP / full≈ 438 GBP / full -
Domestic Applies to you
Applies to youCitizens or residents438 GBP / full≈ 438 GBP / full
Funding
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