FRS 102 The Fundamentals


The new accounting regime in Ireland and the UK effective from 2015 represented a very significant change from previous requirements for non-listed companies. Further changes have been made to the standard since it was originally issued. This course aims to equip accountants, auditors and users of financial statements with an understanding of the main aspects of financial reporting for non-listed entities under FRS 102.

Venue details:  
Chartered Accountants House, , Dublin
Start date & time:  
31 October 2019 09:30
End date & time:  
31 October 2019 17:00
Price: €262.50  (€210.00 Member price)
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
CPD hours:  
Speaker details
First nameLast name
Ben Wheaton


Product type:  
CPD course
Financial reporting

Who should attend

This course is suitable for both accountants and auditors working in practice and accountants working in other roles who are looking to update themselves on the FRS 102 accounting regime. It is also relevant to users and analysts of financial statements who have an understanding of accounting.

Course overview

  • Applicability of FRS 102
  • Financial statement formats
  • Accounting for assets and impairment
  • Revenue recognition
  • Financial instruments accounting
  • Deferred tax
  • Pension accounting
  • Leasing

Key learning outcomes

  • Understand the regulatory background to accounting in Ireland and Northern Ireland
  • Understand the key financial reporting requirements applicable to non-listed entities under FRS 102
  • Understand recent key changes to the standard

Speaker Bio

Ben is a freelance IFRS trainer and university lecturer and with 20 years of experience in IFRS training for international clients. He qualified with KPMG, working with them in the UK and Switzerland on high profile engagements. He has also been an examiner for Chartered Accountants Ireland and ICAEW. Ben has been working with Chartered Accountants Ireland since the inception of the Diploma in IFRSs in 2004.