Accounting refresher – FRS 102 – Are you getting it right?

Course Summary

In 2015 the Financial Reporting Council fundamentally reformed financial reporting in the UK with the roll out of FRS 102. This course examines the practical application of some of the key changes arising from the adoption of FRS102 with the aim of helping you ensure the accounting treatment you are following is in line with FRS 102.
The course also provides an update on the key changes arising from the recent review conducted by the FRC, allowing you time to plan for any changes needed well in advance of their effective date as well as providing a refresher on the key areas of Financial Statements to practicing accountants and accountants in practice. This course will include examples specific to Guernsey.


  • An overview of some of the pervasive principles and key areas included in FRS102.
  • FRS 102 -2015 key changes refreshers – including the practical effect, 3 years after the change on the valuation of assets, exceptional items, lease incentives, holiday pay accruals, inter-company loans and accounting policy disclosures.
  • High level over view of the key changes arising from the triennial review of FRS102 and how this will affect accounting treatment post 1 January 2019.
  • Key accounting concept refreshers and practical guide to disclosures concerning post balance sheet events, provisions, contingent liabilities, and commitments, related party transactions, going concern.

Course Benefits

Are you a little rusty on your core principles and the changes to UK GAAP brought about by the introduction of FRS 102?

Would you like a concise update of the key areas and changes that are coming into play for periods beginning on or after 1 January 2019?

Do you want to discuss application of this important standard with other industry professionals, enhance your knowledge and make sure your accounting is still on the right track?

  • Enhanced knowledge of current accounting standards
  • Chance to discuss question on the application of this standard with your peers.
  • Improved knowledge of the practical considerations of adopting FRS 102
  • Knowledge on the changes to the standards arising from the December 2017 Financial Reporting Council review

Tutor Profile

Vicky Le Poidevin is a fellow of the ICAEW with over 18 years’ experience in the finance sector. She trained with a big four firm and spent time in both the Fund and Trust sector before joining Offshore in September 2016.Vicky’s previous training experience includes delivering courses for both qualified and unqualified staff at a big four firm, evening classes at a professional training agency and to industry professionals in her role at Offshore.

Vicky enjoys adapting her training style to suit the skills of the participants and including practical and real-life examples in her training to ensure it is relevant and entertaining.

Course at a Glance

  • Next Start Date: 26 February 2020
  • CPD Points: 4
  • Course Cost: £195.00
  • Course Length: Half Day (09:00-13:00)
  • Location: GTA University Centre, Guernsey


Suitable for qualified, part qualified or qualified by experience accountants looking for a refresher.

There are no dates currently available for this course, If you would like to register your interest please complete the form below:

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