One stop guide to small company reporting
Member price: £152 + VAT
Non-member price: £179 + VAT
Timing: 9.30am-12.45pm
Online Live, 18 March 2025
Online Live, 10 September 2025
Online Live, 8 December 2025
Edinburgh, 17 June 2025
Overview
This course will focus on practical issues affecting small companies. In particular, it will cover FRS 102 (Section 1A) applicable to small companies and other relevant sections of FRS 102, and the micro-entity option under FRS 105.
The course will contain practical examples to help you apply the various requirements of FRS 102 to your accounts and those of your clients.
Who should attend
This course is essential for those who are involved in the preparation and audit of small company financial statements and giving advice to their clients.
What you will learn
- Ensure you are up to date with recent developments and advice from regulators and professional bodies;
- Obtain practical tips on options available and how to take maximum advantage of exemptions;
- Guidance on how to avoid common pitfalls.
Key issues to be covered will include:
- Overview of recent developments
- Events after the end of the reporting period with particular reference to the reporting implications of Covid 19
- Going concern
- Related party transactions including directors’ remuneration, dividends and loans to the company
- ‘Filleted’ accounts
- Financial instruments and financing transaction
- Classification of liabilities
- Investment properties
- Fixed asset revaluations
- Operating lease issues
- Income and equity statements
- Disclosure issues and grey areas
- Accounting for dividends and presentation in the financial statements
- Micro-entities issues
Questions?
BPP | Tel: 0330 060 3303 | Email: ldicas@bpp.com