Impact Of COVID-19 on Financial Statements Part 1: FRS 102 Implications
Course Details
The world has fundamentally changed over the past few months and the impact of this has been far reaching. Financial reporting has been no different. We have dissected FRS 102 to determine the specific areas impacted by COVID-19
This online CPD course will cover the following areas of FRS 102, including practical examples showing how COVID-19 has an impact:
- Section 3- Financial Statement presentation
- Section 4- Statement of financial position
- Section 5- Statement of Comprehensive Income and Income Statement
- Section 6 Statement of Changes in Equity and Statement of Income and Retained Earnings
- Section 8 Notes to the Financial Statements
- Section 10 Accounting Policies, Estimates and Errors
- Section 21 Provisions and Contingencies
- Section 22 Liabilities and Equity
- Section 23 Revenue
- Section 24 Government Grants
- Section 28 Employee Benefits
- Section 29 Income Tax
Online CPD Course Facilitators: