FRS 102 & Taxation
Cost for BPP PD Members: £239 + VAT 3 CPD Hours
(£299.00 + VAT for non BPP PD Members Click Here for details of our membership scheme).
Finance directors and financial controllers, accountants in practice involved in the preparation and audit of financial statements, plus tax compliance accountants and tax advisers dealing with all sizes of company.
- The impact of FRS 102 on taxable profit
- Significant changes from current UK GAAP
- Accounting policy choices
- Small and micro-companies
- Accounting for taxation under FRS 102
- A reminder of the principle and mechanics of deferred tax
- Taxation in the year of adoption
Why You Should Attend:
UK GAAP is changing and nearly all entities will be affected by the changes. As accounting profit changes taxable profit may change or adjustments will need to be made in the tax computation.
FRS 102 includes a number of accounting policy and transitional choices and the tax practitioner may have a role to play in advising which option is most effective for tax.
There are also significant changes in the treatment of deferred taxation arising as a result of FRS 102.
The recent tentative decision to withdraw FRSSE and bring micro-company and small company accounts within the scope of FRS 102 means that this seminar is relevant to tax compliance accountants and tax advisers dealing with all sizes of company.
Finally delegates need to be aware of the tax computation requirements in the year of transition, including the effects of transitional choices – and their tax impact.
"A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."
||24 Oct 2018
||9:30 AM - 12:45 PM