FRS 102 Practical Application Recorded


This course highlights some of the common practical issues generally encountered on transitioning from the SSAPs/FRSs and UITFs of “old” Irish GAAP to FRS 102 “The Financial Reporting Standard Applicable in the UK and Republic of Ireland”.


Venue details:  
Online, ,
Start date & time:  
01 January 2017 00:00
End date & time:  
01 January 2020 00:00
Price: €62.50  (€62.50 Member price)
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
CPD hours:  
Speaker details
First nameLast name
Robert John Kirk


Product type:  
CPD online course
Financial reporting

This course was originally recorded in 2015

Who should attend?

Preparers and users of Irish GAAP financial statements and auditors mindful that application of the new standards is mandatory for periods beginning on or after 1 January 2015 with earlier application permitted.

Topics covered

  • Why have the standards changed?
  • What has changed?
  • Practical responses to some of the common issues arising in the 35 sections that make up FRS 102
  • Transition to the new regime planning the project accounting for some common transition adjustments avoidable pitfalls
  • What does a good set of financial statements look like under FRS 102?
  • Steps from here
  • How they will be covered e.g. lecture style, workshop?
  • Participants should note that this course will be mainly delivered as a presentation but will include case studies and accordingly they should bring a calculator.

Key learning outcomes

Auditors and preparers of financial statements will be alert to some of the common issues arising under FRS 102 and will be able to respond to those matters in a proportionate and practical manner consistent with achieving compliance with the standard.