2022-23 Update: UK & Ireland GAAP

by Steve Collings

Get up to date with the latest on UK & Ireland GAAP including deferred tax, accounting for property valuations, government grants, and liabilities and equity. Refine your knowledge of these transactions and understand the reporting requirements.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

This course will enable you to

  • Refresh and update your knowledge on relevant sections of UK GAAP standards, FRS 102 and FRS 105
  • Get up to date with recent changes to deferred tax and know how to calculate it
  • Be confident on accounting treatments for both property, plant and equipment, and investment property
  • Advise on recent increases in government grants, how they are measured, categorised and the rules that apply to them
  • Delve into financial instruments and how they can be financial liabilities or equity, or both
  • Account for convertible debt

About the course

Preparing financial statements can be a complex task, and the frequency with which accounting standards are updated can make it even more difficult. Ensuring that you are up to date with the latest GAAP and that you have a thorough understanding of the transactions that are being handled is essential to preventing misinterpretation of your financial reports.

This course will ensure you stay right up to date with the latest information on UK & Ireland GAAP, including the complex areas of deferred tax, accounting for property valuations, government grants, and liabilities and equity. Refine your knowledge of these transactions and understand the requirements of reporting them.

Look inside

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Contents

  • Deferred tax update
    • What is deferred tax?
    • Deferred tax
    • Calculating deferred tax
    • The spring budget
    • Super deduction
  • Accounting for property valuations
    • Dealing with property
    • Investment property
    • Mixed use property
    • Initial recognition
    • Leased investment property
    • Subsequent measurement
    • Deferred tax
    • Different models
    • Property, plant and equipment
  • Government grants
    • Grants
    • Dealing with grants
    • Recognition and measurement
    • Models
    • Revenue- and capital-based grants
    • Breaking the rules
    • Repayment of grants
  • Liabilities and equity
    • Instrumental break
    • Financial instruments
    • Recognition and measurement
    • Different debt
    • Convertible debt
    • Early redemption of a compound instrument

Author

Steve Collings

Steve Collings is the audit and technical director at Leavitt Walmsley Associates Ltd, Cheshire. He specialises in UK GAAP, IFRS, Solicitors Accounts Rules and auditing and is also a nationwide lecturer on these subjects.

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Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours800+ unitshourshours800+ unitshourshours
Access period120 days120 days12 months12+ months
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Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team’s needs
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Recommended

Why not upgrade?

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All you need for this year and more.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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