FRS 100, FRS 101 and FRS 102: Understanding

Understanding the latest UK & Ireland GAAP Online CPD Training CourseOnline Course on Understanding the
New UK & Ireland GAAP

Companies in the UK who do not already follow International Financial Reporting Standards (IFRS) or Financial Reporting Standard for Smaller Entities (FRSSE) are required to comply with new FRSs (effective from From 1 January 2015).

These standards, in particular FRS 102 replaced the previous UK and Republic of Ireland Generally Accepted Accounting Practice (GAAP).

In her course, Lisa Weaver helps you to understand the new regime, the background to the decision to adopt it and how it was developed. The course looks at the main principles of each of the main FRSs and enables you to think through the choices available to make informed decisions about using the latest standards.

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

• Understand the background and history behind the decision to adopt the new regime
• Find out about the new FRSs, and their main principles and requirements
• Understand what the key dates and transition implications are
• Find out what disclosures are necessary in the first FRS102 statements

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

Key areas covered

• The latest regime
• Overview of FRS 100, FRS 101 and FRS 102
• Choices to make


Example feedback

Rating: 5 Stars for online course 100% of learners thought this course met their CPD needs

“It explains well the reasons for change and the criteria applying to adoption of FRS101, FRS102 or FRSSE”

“Gave good overall view together access and links to detail rules.”

“Need to be aware of changes in reporting so that one is prepared for the benefits and the costs of taking action.”

“Provided salient points.”

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 interactive activities designed to accommodate a range of learning styles.

FRS new regime

FRS how do they relate

FRS choices & timings

About the author of Understanding the New UK & Ireland GAAP

Lisa Weaver
Lisa Weaver is a professionally qualified lecturer with 15 years experience of exam-based, and CPD lecturing for accounting and finance professionals.

Lisa qualified ACA with Deloitte, and spent 4 years in audit practice, with clients ranging from major charities, multi-national organisations and listed companies to football clubs.
Since leaving audit practice, Lisa has lectured financial reporting, audit and governance subjects, developing and delivering CPD courses for qualified accountants working in industry and in practice.

Her clients have included KPMG, PWC, National Grid, British Energy, Orange, ACCA, AAT, ICAEW and CIMA. Lisa has delivered courses across Europe, the Caribbean, China and South East Asia and is regularly published in ACCA’s Accounting and Business journal.

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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)

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