FRS 102: Practical challenges and emerging issues


Now that FRS 102 has been effective for a few years we begin to gain insight into the practical challenges and emerging issues associated with the reporting framework. This course refreshes your knowledge of the key accounting requirements of FRS 102. It examines key accounting rules, practical challenges and emerging issues in relation to presentation and structure of the financial statements, a principles based approach and specific accounting rules including pensions, foreign exchange, revenue recognition, leases and financial instruments.

Learning Outcomes:

On completion of this course, you will have a greater understanding of the key requirements, practical challenges and emerging issues in relation to:

  • Presentation and structure
  • Principles based framework
  • Pensions
  • Foreign exchange
  • Revenue recognition
  • Leases
  • Financial instruments.


Authored By: Lincoln Miles

Lincoln Miles is a financial reporting consultant and trainer specialising in IFRS, US GAAP and UK GAAP. He has worked as an auditor for PwC, has been a presenter and technical author for BPP and provides bespoke consultancy and training to companies throughout Europe.

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)