B1358 Proposed amendments to FRS 102 and their tax implications
Tolley CPD
Proposed amendments to FRS 102 and their tax implications
Malcolm Greenbaum
Seminar
This Seminar is 19 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Principal areas affected
- 3) Leases - FRS 102 section 20
- 4) Examples of low value items
- 5) Examples of non-low value items
- 6) Separating components of a lease
- 7) Remeasuring the lease
- 8) Leases - transitional rules
- 9) Revenue - section 23
- 10) Income taxes - section 29