{"product_id":"1230446_acca-learning","title":"Compliance with FRS 102 – what are the common problem areas?","description":"\u003cbr\u003e\n\u003cb\u003eIntroduction\u003c\/b\u003e\u003cbr\u003e\n\u003cbr\u003e\nThis course will focus on the areas where UK companies and their auditors are being criticised for their failure to comply with the requirements of FRS 102.\u003cbr\u003e\n\u003cbr\u003e\n\u003cb\u003eKey features\u003c\/b\u003e\u003cul\u003e\n\u003cli\u003eRecognition of deferred tax assets\u003c\/li\u003e\n\u003cli\u003e“Hive up” accounting\u003c\/li\u003e\n\u003cli\u003eAccounting for fair value adjustments – including establishment of appropriate policies\u003c\/li\u003e\n\u003cli\u003eThe disclosure problem\u003c\/li\u003e\n\u003cli\u003eFinancial covenants and the classification of liabilities\u003c\/li\u003e\n\u003cli\u003eAppropriate accounting policies and disclosures in support of the cash flow statement\u003c\/li\u003e\n\u003cli\u003eAspects of the latest FRC “Hall of Shame”\u003c\/li\u003e\n\u003cli\u003eDistinguishing between intangible assets and goodwill.\u003c\/li\u003e\n\u003c\/ul\u003e\u003cbr\u003e\n\u003cb\u003eSpeaker\u003c\/b\u003e\u003cbr\u003e\nGuy Loveday, PTP Ltd","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":45022650564859,"sku":"100184","price":100.0,"currency_code":"GBP","in_stock":true},{"title":"Aramco - Tenant user \/ 1208826","offer_id":45022650695931,"sku":"100184","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":45022650663163,"sku":"100184","price":100.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":45022650630395,"sku":"100184","price":90.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":45022650597627,"sku":"100184","price":100.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/MS_WEB_DEC22_FRS102CP_IMAGE_1230440.jpg?v=1779887646","url":"https:\/\/acca-learning.myshopify.com\/products\/1230446_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}