FRS 102: Choosing between alternatives

Online Course on FRS 102:
Choosing between the alternatives

Online CPD Training Course - FRS 102 Choosing between the alternatives
Have you decided which of the accounting frameworks your or your client’s organisation should follow?

To decide on an appropriate accounting framework you’ll need to be aware of the key differences between FRS 102, FRS 101 or full IFRS. The decision should be made based on the specific accounting situations you or your client face, as one framework won’t suit all businesses.

This course will help you to understand the impact of each framework on assets, liabilities, income and expenditure, so that by the end of the course
you will be in a position to decide which framework best suits your organisation.

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
Use promo code FF101 at checkout to receive the Financial Fluency special price

At the end of this online CPD course you will be able to

46 - FRS 102 Choosing between the alternatives
• Understand the different approaches to financial reporting including the levels of guidance, formats and disclosure levels
• Consider the advantages and disadvantages of each financial reporting framework
• Gain an insight into the different reporting requirements required for financial instruments, and the effect this has on reporting

This course is written for people working in the accounting and finance industry at all levels.

Key areas covered

• Concepts and formats
• Assets and liabilities
• Income and expenditure
• Consolidation


Example feedback

Rating: 5 Stars for online course

“Useful comparisons with UK GAAP and IFRS.”

“It met my objectives as I like to keep up with the latest developments.”

“Explained the differences and what FRS 102 offers.”

You can review this course using the questionnaire in the course completion area.

Flexible learning

Learners take their own route through the topics covered in the course. They will learn at their own pace through a variety of activities designed to accommodate a range of learning styles.

FRS 102 concepts & formats
FRS 102 assets & liabilities
FRS 102 income & expenditure
FRS 102 consolidation

About the Author of FRS 102: Choosing between alternatives,

Lincoln MilesLincoln Miles is a professional financial reporting trainer who has provided accountancy training for 15 years.
Lincoln specialises in UK GAAP, IFRS and US GAAP and runs a training and consulting business that provides services in the UK, Poland, Bulgaria, Greece, Slovakia, Romania Czech Republic and the Channel Islands.

User reviews

Follow the speech bubble below to read user feedback.
Read feedback from other users


Please review our Frequently Answers Questions (FAQs) for answers to the most common questions we receive.

Course Price and Features

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
Use promo code FF101 at checkout to receive the Financial Fluency special price

• This course provides 4 hours of verifiable CPD
• You can access the course unlimited times for 120 days following purchase
• Full price = £75 (plus VAT) less 10% Financial Fluency discount = £67.50 (plus VAT)

Buy now or read more

Select the button below to either buy now or read more about this course.


You might also be interested in

FRS 102: Getting to grips
FRS 102: How will the numbers change?
FRS 102: Impact on systems and data
FRS 102: Reacting to reduced regulation