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You are here: Compliance  >  FRS 102  >  FRS 102 Q&A

I have heard of New UK GAAP, however I still haven’t looked into the relevant material and am not sure which Accounting Standards I need to look at. Do SWAT UK have any introductory materials?

Yes. For a brief introduction to the new UK GAAP, you can watch the New UK GAAP framework video with David Norris, below. 

Click here to view it on YouTube or click the below video to watch it right here.


My client base is mix of small and medium clients and I also audit couple of medium sized groups. Do you have courses available for all types of clients?

Yes. We have a variety of resources for Micro Entities, Small Entities and Medium-Sized Entities, including groups and reorganisations. Please see the individual sections of this Q&A for more details.

Do you have a practical course that covers key transitional issues for both FRS 105 and FRS 102?

Yes, we have designed a webinar which specifically looks into the transition from old UK GAAP to FRS 102, entitled FRS 102: A Transitional Case Study. There is also a shorter "Key Points" version available.

Please click the below links to find out more and watch them online.

FRS 102: A Transitional Case Study

FRS 102: A Transitional Case Study - Key Points

Have you designed any courses that deal with the impact of FRS 102 corporation tax?

Yes, various tax courses have been designed and are available both face-to-face and online via our webinars. Please see the below courses and click on them for more information.



Do you have any introductory resources to get me started?

Yes, the following introductory webinar by Jane Mather is available. Click the link to find out more information and watch the webinar. 

Small Companies: Accounting For Micro Companies Post FRSSE

We also have a face-to-face course entitled Micro Entities under FRS 105. Please click the link in order to find out more information and book onto the course.

I have a small client who is likely to adopt FRS 105. Do you have any course available that covers transitional rules in FRS 105?

Yes, our course entitled Accounting Issues 19: FRS 105 Transition Case Study for Micro Entities covers the transitional rules using a worked example. Please click the link in order to find out more about the course and watch it online.