FRS 102 - Business combinations


From 1 January 2015 UK GAAP was replaced with a self-contained standard FRS 102. This course forms part of a series of online courses that cover the accounting treatment required under this new standard. This course looks at section 19 business combinations. It looks at the different consolidation methods that FRS 102 allows, the calculation of good will and the associated amortisation as well as the treatment of overseas subsidiaries within the group.

Learning outcomes:

On completion of this course, you will have a greater understanding of:

  • the circumstances where merger accounting can be used
  • when acquisition accounting is used
  • how to calculate goodwill
  • the calculation of goodwill amortisation
  • how to account for foreign subsidiaries

Authored by: Kerry Jones

Kerry has extensive experience in accountancy training, specialising in financial accounting under IFRS. She qualified with the Association of Chartered Certified Accountants, and held a number of senior accountant positions in various different sectors. Kerry has worked both nationally and internationally delivering accountancy related training programmes for qualified accountants, part qualified accountants, banking professionals and non-financial professionals. With experience of both exam and non-exam delivery, Kerry has strong technical knowledge of financial accounting.

A CPD certificate of completion will be provided by BPP Professional Education Limited upon successful completion of the online course.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £35.00 (excludes VAT)