CPD – FRS102 – One year on a Practical review

9th February 2018 – Access Recording

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Product Description

It is easy to underestimate the impact of FRS 102 on auditing.  As well as there being difficult transitional issues, there are new balances, transactions and exemptions for auditors to get to grips with, on an ongoing basis.

This session looks at the problem areas for auditors auditing accounts prepared under FRS 102.  In particular:

  • Revaluations
  • Transition issues
  • Financial instruments
  • Goodwill and intangibles
  • Group issues and acquisition accounting, namely auditing previously unrecognised intangible assets
  • The form and content of audit reports

The session will also cover the implications for audit independence under the new FRC Ethical Standards and audit reporting.