In this month’s exclusive CPD learning module, we focus on the accounting treatment of property valuations under FRS 102 rules
This course will enable you to:
- identify which sections of FRS 102 and FRS 105 apply to revalued assets;
- correctly account for fair value gains and losses on investment property;
- correctly account for revaluation gains and losses on revalued property, plant and equipment; and
- understand how deferred tax is dealt with when a property is subject to revaluation.
This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.
The CPD course has been prepared by Steve Collings, accounting specialist consultant at Croner-i.
Play the CPD module here.
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