This webinar will focus on some of the key areas of difficulty faced by companies, including practical examples of the types of transaction which have typically caused problems.
The webinar will also look at the recent amendments to FRS 102, issued in December 2017, relating to small company directors’ loans, the classification of basic financial instruments, and the definition of a financial instruments.
Topics include:
- Overview of the accounting for financial instruments under FRS 102
- Common areas of difficulty eg, convertible loans, debt for equity swaps
- Issues of particular relevance to small companies, for example,
directors’and inter-company loans. - Recent amendments arising from the triennial review.
Broadcast on 3 May 2018
Webinar resources
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