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EVENT DETAILS  
COURSE TITLE

AUDITING FRS 102 ACCOUNTS

DATE Tuesday 21 March 2017
VENUE Mercure Maidstone Great Danes Hotel
SPEAKER Guy Loveday
COURSE CODE MA21D7
COURSE FEE

£99+VAT. (Click here for information on the Flexiticket discount scheme - fees as low as £45.60+VAT per place)

TIMING
Registration Course starts Coffee Course ends
13:00 13:30 15:00 16:30
OBJECTIVES

Many clients will be expecting help from their auditors in preparing accounts in accordance with FRS 102 – but to what extent can you help? Transition to FRS 102 will create significantly increased risks of material misstatement due to fraud or error – is this reflected in your planning? FRS 102 does not provide all the answers – have you considered how some of the more contentious issues should be dealt with?

WHO SHOULD ATTEND?

All partners and staff involved in audit.

TOPICS

This course will cover

  • The ethical issues arising from the provision of non-audit services provided to assist with applying FRS 102
  • Appreciating the increased risk of material misstatement
  • Distinguishing between changes of accounting policy and correction of errors
  • Maintaining our professional scepticism when considering the appropriate classification of financial instruments
  • Obtaining sufficient audit evidence about the fair value of derivatives
  • Latest guidance on accounting for the substance of non-market rate loans
  • Understanding “undue cost and influence”
  • Dealing with goodwill existing at the time of transition to FRS 102

Click here for booking form (pdf)

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