FRS 102 - Goodwill and intangibles


From 1 January 2015 UK GAAP was replaced with a self-contained standard FRS 102. This course forms part of a series of online course that cover the accounting treatment required under this new standard. This course looks at section 18 intangible assets other than goodwill and part of section 19 covering goodwill. Within the course we will look at the treatment of intangible assets and goodwill under FRS 102 including recognition and measurement as well as amortisation of these assets. Also included in the course is the treatment of development costs and the accounting policies available.

Learning outcomes:

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

  • what intangible assets can be capitalised under FRS 102
  • the time periods over which amortisation should be charged
  • how to calculate goodwill
  • when intangible assets can be revalued
  • the treatment of negative goodwill
  • the choices available for the treatment of development costs.

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)