Completing this online course will enable you to:

• understand how the FRC develops accounting standards to cater for appropriate disclosures in the financial statements;
• understand the importance of ensuring that small company financial statements present a true and fair view;
• establish the structure of FRS 102, Section 1A including the relevant appendices; and 
• identify the additional disclosure requirements that are applicable to small entities in the UK. 

The CPD course has been prepared by audit and accounting specialist Steve Collings for Croner-i.

This learning module takes 15 minutes to complete and can add to your annual CPD.

There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

Play the CPD module here.

If you’re already a subscriber, please log in to access this free CPD module. or register to gain access