Accounting for Small & Micro Entities (FRS 102-105)


The new accounting regimes applicable to small and micro entities introduced some signficant changes from the previous accounting regimes. This half day course focusses on key aspects of the new rules.

Venue details:  
Chartered Accountants House, , Dublin
Start date & time:  
01 November 2019 09:30
End date & time:  
01 November 2019 13:30
Price: €150.00  (€120.00 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 working in practice and accountants working in other roles who are looking to update themselves on the accounting regimes applicable to small and micro entities. It is also relevant to users of financial statements who have an understanding of accounting.

Course overview

  • Applicability of FRS 102 and FRS 105
  • Financial statement format options for small and micro entities
  • Overview of disclosure requirements for small and micro entities
  • Financial instruments accounting
  • Key areas of change

Key learning outcomes

  • Understand the regulatory background to accounting in Ireland and Northern Ireland
  • Understand the key financial reporting requirements applicable to small entities and micro entities
  • 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.