FRS 102: Property, plant & equipment and investment property


From 1 January 2015 UK GAAP as replaced with a self-contained standard FRS 102. This course forms part of a series of online course that cover the accounting treatment required under this new standard. This course will run through both section 17 property, plant and equipment and section 16 investment property, and will cover overall accounting treatments, key areas of change and the transitional arrangements when adopting these sections of FRS 102 for the first time.

Learning outcomes:

On completion of this course, you will have a greater understanding of:

  • the accounting for property, plant and equipment asset costs
  • the accounting for property, plant and equipment asset depreciation
  • the accounting for property, plant and equipment asset revaluations
  • the accounting for investment property

Authored by: Kerry Jones

Kerry has extensive experience in accountancy training, specialising in financial accounting under IFRS. She qualified with the Association of Chartered Certified Accountants, and held a number of senior accountant positions in various different sectors. Kerry has worked both nationally and internationally delivering accountancy related training programmes for qualified accountants, part qualified accountants, banking professionals and non-financial professionals. With experience of both exam and non-exam delivery, Kerry has strong technical knowledge of financial accounting.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price (excludes VAT): £35.00