The latest Accountancy Live CPD module focuses on FRS 102 and the treatment of liabilities and equity under the new UK GAAP accounting framework
This module focuses on FRS 102 and the treatment of liabilities and equity under the new UK GAAP accounting framework, effective for reporting from 1 January 2015.
By completing this module you will be able to:
- List the topics FRS 102, Section 22, does and does not cover;
- Describe how liabilities and equity are defined;
- Explain the accounting for the issue of equity instruments and distributions; and
- Describe the accounting for non-controlling interests.
This 15-minute module can be tracked on Your CPD Tracker to keep a personal record of your learning.
The lecturer is Ralph Tiffin, BSc FCA AMIMechE, a principal at McLachlan+Tiffin, chartered accountants and auditors. He is also a consultant to companies in the UK and overseas on subjects ranging from project appraisal, applying International Financial Reporting Standards (IFRS), budgetary control systems through to fraud prevention.
To select the FRS 102 CPD module, click here