The Financial Reporting Faculty's webinars cover a range of updates on IFRS, UK GAAP and policy issues. If you missed the webinar you can still listen to the recording and download the slides. If you have a mobile device, all our webinars are easily converted into podcasts so you can complete your CPD whilst on the move.
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To find out more information on our upcoming webinars, visit our events and webinar page.
You can also view our previous UK GAAP webinar and event recordings in our archives.
Implications of COVID-19 for micro-entities in 2020/21 reporting
Key considerations for micro-entities preparing 2020/21 accounts in light of the pandemic.
Going concern and impairment considerations for those preparing accounts under FRS 102 or FRS 105 with late 2020 or early 2021 year-ends. Broadcast 28 January 2021.
Hear about the COVID-19-related rent concessions amendments to FRS 102 and FRS 105. Broadcast 26 January 2021.
To aid preparers of accounts, a webinar summarising key findings from the FRC’s Annual Review of Corporate Reporting and recent thematic reviews. Broadcast 07 December 2020.
With the triennial review changes to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland now mandatorily effective, this webinar explores implementation issues that have arisen. Broadcast 19 March 2020.
In this podcast, Sally Baker and Alison Dundjerovic (ICAEW, Financial Reporting Faculty, Technical Managers), explain how accounting for investment properties will change in view of the Triennial review amendments.
FRS 102: Understanding the triennial review amendments
In this short podcast, Sarah Dunn and Alison Dundjerovic, two of the Financial Reporting Faculty’s Technical Managers provide an overview of the key changes to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, resulting from the Triennial review amendments issued by the Financial Reporting Council in December 2017.
A countdown of today’s top 10 hot topics in UK GAAP, including changes arising from the Triennial review 2017. Broadcast 21 March 2019.
UK GAAP - untangling the knots
Highlights some of the current hot topics and common problem areas for FRS 102 and FRS 105 reporters based on areas being identified by the ICAEW technical helpline and monitoring unit. Broadcast 13 December 2018.
FRS 102 Triennial review - beyond the headlines
Looking beyond the headlines of the triennial review amendments to FRS 102, effective from 1 January 2019, to pick out some of the other changes not to be missed. 18 October 2018.
Accounting for Impairments under FRS 102
This webinar provided an overview of the current requirements under Section 27 of FRS 102 for the recognition, measurement, presentation and disclosure of impairment of assets. It will also consider how the requirements should be applied in practice. Broadcast 27 September 2018.
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. Broadcast 31 May 2018.
This webinar outlined the key changes to FRS 102 and FRS 105 arising from the triennial review and provides practical insights in relation to the availability of early adoption. Broadcast 22 March 2018.
This webinar provided a clear, concise overview of the standard’s requirements and will highlight best practice solutions to known problem areas. Broadcast 13 December 2017.
This webinar provided a brief overview of the FRC’s approach to the triennial review, the changes proposed as part of the first phase of this project and some thoughts on the merits of the proposals and on their practical implications for UK GAAP reporters. Broadcast 18 May 2017.
UK GAAP – new and emerging issues
This webinar will highlighted the key challenges businesses have faced when applying the new regime in the real world and offer practical solutions to them. Broadcast 27 April 2017.
Small companies filing options
This webinar provided an overview of the new regime and answer frequently asked questions about the filing options that are now available to small companies. Broadcast 20 February 2017
Hedge accounting under FRS 102
The new UK GAAP regime introduces an approach to accounting for financial instruments that is significantly different from current practice. This webinar looks at the new regime’s hedge accounting requirements. Broadcast 15 December 2016.
Moving to FRS 102 Section 1A Practical implementation issues
This webinar highlighted the practical implementation issues arising from the move from the FRSSE to Section 1A of FRS 102. Broadcast: 17 November 2016.
The UK's new small companies regime: choices & challenges
This webinar considered recent changes to company law applicable to small and micro-entities, the new financial reporting regime for such entities and key factors to bear in mind when reviewing options under the new regime.102. Broadcast: 27 October 2016
Companies moving to the new UK GAAP – including those moving from the FRSSE to FRS 102 in 2016 – will need to consider the tax implications of the new regime carefully, not only on transition but also on an on-going basis. 102. Broadcast: 28 September 2016.
This webinar provides a recap on the law for distributable profits and highlights the key amendments made to the draft guidance. Broadcast: 27 April 2016.
The introduction of the UK’s new financial reporting regime will change the way in which business combinations are accounted for in a number of significant ways. This webinar highlights the key changes and their practical implications. Broadcast 20 April 2016.
The adoption of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland brings with it many challenges. This webinar highlights some of the practical implementation issues businesses are grappling with as they transition to the new regime. Broadcast: 27 January 2016.
The FRSSE has been withdrawn for accounting periods beginning on or after 1 January 2016, meaning that many small entities will find themselves moving to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. This webinar outlines the steps to be taken to ensure a smooth transition. Broadcast 20 October 2015.
With a radical new framework for the UK’s small and micro-entities expected to be effective for financial years beginning on or after 1 January 2016, now is the time to start planning for the change that lies ahead. This webinar provides an overview of the changes and their practical implications. Broadcast 30 September 2015.
The disclosure exemptions offered by FRS 101 Reduced Disclosure Framework will be attractive to many. This webinar provides a timely reminder of who can apply the standard and the benefits of doing so. It also highlights new and emerging issues. Broadcast 16 July 2015.
Major changes to UK company law, arising from a new EU Accounting Directive, will come into effect from 1 January 2016. This webinar highlights the key changes and options available under the new rules. Broadcast 19 May 2015.
The new UK GAAP regime introduces an approach to accounting for financial instruments that is significantly different from current practice. This webinar explains what hedge accounting is and what you need to do to qualify for it. It also considers the practical implications arising from the move to the new regime. Broadcast 18 March 2015.
The adoption of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland brings with it many challenges. This webinar highlights some of the practical implementation issues businesses are grappling with as they transition to the new regime. Broadcast 24 February 2015.
FRS 102 and financial instruments – basic and other debt instruments. This webinar explains the difference between ‘basic’ and ‘other’ instruments. Broadcast 20 January 2015.
The purpose of this webinar is to set out the key differences between current UK GAAP and FRS 102 and highlight some of the practical implications of moving to the new regime. The webinar also provides an update on recent amendments to the standard. Broadcast 20 November 2014.
Marianne Mau (ICAEW Financial Reporting Faculty) and Yvonne Lang (Smith and Williamson) outline the steps to be taken now to ensure a smooth transition to FRS 102. Broadcast 26 November 2013.
Jenny Carter (Financial Reporting Council) and Ray Tidbury (Mazars) provided a summary of the new UK GAAP standard for insurers, which at the time of broadcast was subject to consultation by the Financial Reporting Council. Broadcast 18 September 2013.
Eddy James (ICAEW Financial Reporting Faculty) and Yvonne Lang (National Technical Partner, Smith & Williamson LLP) provided an overview of FRS 102, highlighted key differences as compared to current UK GAAP and provided practical guidance on how to implement the new standard. Broadcast 18 June 2013.