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Welcome to FRS102.com
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Meet the FRS102.com Team
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Quick Downloads
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Quick Links
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FRS 102 – Section-by-Section Analysis
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Section 2:- Concepts and Pervasive Principles
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Section 3:- Financial Statement Presentation
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Reduced Disclosures for Subsidiaries
Date from which Effective and Transitional Arrangements
Disclosure Requirements for Small Entities and Accounting Policy Examples
Notes to the Financial Statements
Practical Examples – Scope of Financial Reporting Standard FRS 102
Disclosures – Scope of Financial Reporting Standard FRS 102
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Qualitative Characteristics of Information in Financial Statements & Key Definitions
Definition of an Asset and Recognition Criteria
Definition & Recognition of Assets Liabilities & Equity
Difference Guide – Concepts and Pervasive Principles
Practical Examples – Concepts and Pervasive Principles
Disclosures – Concepts and Pervasive Principles
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Scope & Key Concepts of Financial Statement Presentation
Complete Set of Financial Statements
Identification of Financial Statements
Difference Guide – Financial Statement Presentation
Practical Examples – Financial Statement Presentation
Disclosures – Financial Statement Presentation
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Section 4:- Statement of Financial Position
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Section 5:- Statement of Comprehensive Income and Income Statement
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Information to be Presented in the Statement of Financial Position
Information to be Presented either in the Statement of Financial Position or in the Notes
Other information to be Presented in the Notes
Alternative Statement of Financial Position
Difference Guide – Statement of Financial Position
Practical Examples – Statement of Financial Position
Disclosures – Statement of Financial Position
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Presentation of Total Comprehensive Income
Prior Adjustments, Exceptional Items and Extraordinary Items
Principal Transition Exemptions
Difference Guide – Statement of Comprehensive Income and Income Statement Position
Practical Examples – Statement of Comprehensive Income and Income Statement
Disclosures – Statement of Comprehensive Income and Income Statement Position
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Statement of Changes in Equity
Statement of Income and Related Earnings
Disclosures – Statement of Changes in Equity and Statement of Income and Retained Earnings (SOCE)
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Section 7:- Statement of Cash Flows
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Section 8:- Notes to the Financial Statements
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Section 9:- Consolidated and Separate Financial Statements
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Operating Activities, Investing Activities and Financing Activities
Components of Cash and Cash Equivalents, Non-Cash Transactions
Principal Transition Adjustments and Other Disclosures
Difference Guide – Statement of Cashflows
Practical Examples – Statement of Cashflows
Disclosures – Statement of Cashflows
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Disclosure of Accounting Policies
Information about Judgements and Key Sources of Estimation Uncertainty
Difference Guide – Notes to the Financial Statements
Practical Examples – Notes to the Financial Statements
Disclosures – Notes to the Financial Statements
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Introduction and the Requirements
Subsidiaries – Definition, Voting and Consolidation
Individual & Separate Financial Statements
Difference Guide – Consolidated and Separate Financial Statements
Practical Examples – Consolidated and Separate Financial Statements
Disclosures – Consolidated and Separate Financial Statements
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Section 10:- Accounting Policies, Estimates and Errors
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Section 11:- Basic Financial Instruments
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Section 12:- Other Financial Instruments Issues
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Selection and Application of Accounting Policies
Changes in Accounting Policies
Changes in Accounting Estimates
Corrections of Prior Period Errors
Difference Guide – Accounting Policies, Estimates and Errors
Practical Examples – Accounting Policies, Estimates and Errors
Disclosures – Accounting Policies, Estimates and Errors
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Scope, Accounting Policy & Classification
Initial and Subsequent Measurement of Debt Instruments
Impairments of Financial Assets Held at Cost or Amortised Cost
Derecognition of Financial Liabilities
Difference Guide – Basic Financial Instruments
Practical Examples – Basic Financial Instruments
Disclosures – Basic Financial Instruments
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Initial Recognition and Measurement of Financial Assets and Liabilities
Discontinuing of Hedge Accounting
Taxation of Fair Value Derivatives
Disclosures, Accounting Policies and Financial Statement
Difference Guide – Other Financial Instruments Issues
Practical Examples – Other Financial Instrument Issues
Disclosures – Other Financial Instruments Issues
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Section 14:- Investment in Associates
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Section 15:- Investment in Joint Ventures
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Derecognition of Financial Liabilities
Difference Guide – Inventories
Practical Examples – Inventories
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Initial & Subsequent Measurement
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Investment in Associates
Practical Examples – Investments in Associates
Disclosures – Investment in Associates
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Initial & Subsequent Measurement
Transactions between a Venturer and a Joint Venture
Creation of a Joint Venture through Transfer of Assets/Subsidiaries
Discontinuing the Equity Method of Accounting
Fair Value Accounting for a Jointly Controlled Entity
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Investments in Joint Ventures
Practical Examples – Investments in Joint Ventures
Disclosures – Investments in Joint Ventures
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Section 16:- Investment Property
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Section 17:- Property, Plant and Equipment
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Section 18:- Intangible Assets other than Goodwill
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Initial & Subsequent Measurement
Difference Guide – Investment Property
Practical Examples – Investment Property
Disclosures – Investment Property
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Measurement after Initial Recognition
Depreciation, Residual Value and Useful Lives
Transition Exemptions and Principal Transition Adjustments
Practical Examples – Property, Plant and Equipment
Disclosures – Property, Plant and Equipment
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Measurement after Initial Recognition
Amortisation, Residual Value and Useful Lives
Transition Exemptions and Principal transition adjustments
Difference Guide – Intangible Assets other than Goodwill
Practical Examples – Intangible Assets other than Goodwill
Disclosures – Intangible Assets other than Goodwill
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Section 19:- Business Combinations and Goodwill
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Section 21:- Provisions and Contingencies
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Purchase Method – Subsequent Adjustment to Fair Value and Goodwill
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Business Combinations and Goodwill
Practical Examples – Business Combinations and Goodwill
Disclosures – Business Combinations and Goodwill
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Scope & Lease Definitions and Classification
Initial Recognition and Subsequent Measurement-Financial Statements of Lessees: Finance Leases
Initial Recognition and Subsequent Measurement – Financial Statements of Lessors: Finance Leases
Manufacturer or Dealer Lessors
Financial Statements of Lessors: Operating Leases
Sale and Leaseback Transactions
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Initial Recognition & Subsequent Measurement
Onerous Contracts, Future Operating Losses and Restructuring
Decommission Costs/Re-instatement Costs/ Dilapidation Provision
Transition Exemptions and Principal Transition Adjustments
Difference Guide – Provisions and Contingencies
Practical Examples – Provisions and Contingencies
Disclosures – Provisions and Contingencies
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Section 22:- Financial Liabilities and Equity
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Section 24:- Government Grants
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Classification of an Instrument as Liability or Equity
Exercise of Options, Rights and Warrants
Convertible Debt or Similar Compound Financial Instruments
Disclosures and Financial Statement Extracts
Difference Guide – Liabilities and Equity
Practical Examples – Liabilities and Equity
Disclosures – Liabilities and Equity
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Exchanges of Goods or Services
Agreements for the Construction of Real Estate
Other Specific Examples as Extracted from the Appendix to Section 23
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Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Government Grants
Practical Examples – Government Grants
Disclosures – Government Grants
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Commencement and Cessation of Capitalisation
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Borrowing Costs
Practical Examples – Borrowing Costs
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Section 26:- Share Based Payments
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Cash Settled Share Based Payment Transactions (and Cash Alternatives)
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Share Based Payment
Practical Examples – Share Based Payment
Disclosures – Share Based Payment
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Section 27:- Impairment of Assets
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Impairment of Assets – Inventory Impairment & Impairment of Assets Other than Inventories
Impairment of Assets – Value in Use Calculation
Impairment of Assets – Recognising an Impairment Loss
Reversal of an Impairment Loss
Difference Guide – Impairment of Assets
Practical Examples – Impairment of Assets
Disclosures – Impairment of Assets
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Section 28:- Employee Benefits
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Section 30:- Foreign Currency Translation
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General Recognition Principle for all Employee Benefits
Post-Employment Benefits: Defined Contribution Plans
Post-Employment Benefits: Defined Benefit Plans – Recognition
Other Long-Term Employee Benefits
Deferred Tax Implications for Pensions
Disclosures, Accounting Polices and Financial Statement Extracts
Difference Guide – Employee Benefits
Practical Examples – Employee Benefits
Disclosures – Employee Benefits
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Recognition & Measurement of Current Tax
Recognition & Measurement of Deferred Tax
Depreciation, Residual Value and Useful Lives
Transition Exemptions and Principal Transition Adjustments
Practical Examples – Income Tax
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Net Investment in a Foreign Operation
Use of a Presentation Currency other than the Functional Currency
Difference Guide – Foreign Currency Translation
Practical Examples – Foreign Currency Translation
Disclosures – Foreign Currency Translation
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Section 32:- Events After the End of the Reporting Period
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Section 33:- Relates Party Disclosures
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Procedures Required to Calculate the Net Monetary Gain, Loss
Difference Guide – Hyperinflation
Practical Examples – Hyperinflation
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Scope, Requirements and Key Definitions
Recognition and Measurement – Adjusting Events After the End of the Reporting Period
Recognition and Measurement – Non-Adjusting Events After the End of the Reporting Period
Disclosure, Accounting Policies and Financial Statement Extracts
Difference Guide – Events After the End of the Reporting Period
Practical Examples – Events After the End of the Reporting Period
Disclosures -Events After the End of the Reporting Period
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Scope, Requirements and Key Definitions
Specific Related Party Exclusions
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Related Party Disclosures
Practical Examples – Related Party
Disclosures – Related Party Disclosures
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Section 34:- Specialist Activities
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Section 35:- Transition to FRS 102
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Service Concession Arrangements
Retirement Benefit Plans: Financial Statements
Public Benefit Entities: Incoming Resources from Non-Exchange Transactions
Public Benefit Entity Combinations
Public Benefit Entity Concessionary Loans
Difference Guide – Specialised Activities
Practical Examples – Specialised Activities
Disclosures – Specialised Activities
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Procedure for Preparing Financial Statements at the Date of Transition
Mandatory Exceptions to Retrospective
Disclosures and Financial Statement Extracts
Difference Guide – Transition to this FRS
Practical Examples – Transition to this FRS
Disclosures – Transition to this FRS
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