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Financial Instruments under FRS 102 - Topical issues

This webinar looked at some of the more challenging aspects of accounting for financial instruments under FRS 102, highlighting practical examples and recent amendments to the standard.

Accounting for financial instruments under FRS 102 The Financial Reporting Standard in the UK and Republic of Ireland is one of the more complex areas under the new UK GAAP. Although its been over 3 years since the new regime came into effect, this is a subject which continues to be a challenge for many companies.

This webinar focused on some of the key areas of difficulty faced by companies, including practical examples of the types of transaction which have typically caused problems and also looked at the recent amendments to FRS 102, issued in December 2017, relating to small company directors’ loans, the classification of basic financial instruments, and the definition of a financial instruments.