FRS 102 - 105 Update 2018 Prerecorded Online Course


This day course aims to provide delegates with a whistlestop tour of developments in local financial reporting over the previous 12 months by providing delegates with a brief review of developments in financial reporting covering the latest changes to local standards FRS 102, FRS 102 Section 1A and FRS 105.

Venue details:  
Online, ,
Start date & time:  
24 September 2019 00:00
End date & time:  
01 January 2022 00:00
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Training ticket cost:  
CPD hours:  
Speaker details
First nameLast name


Product type:  
CPD online course
Financial reporting, Strategic finance and management reporting

This course was originally recorded in autumn 2019

The course is particularly designed to help both preparers and users of local company accounts to understand the changes being introduced to their annual reporting. It should also help those recently qualified accountants brought up on IFRS to understand some of the key differences from full IFRS.

Course overview

The list of topics will vary according to the latest pronouncements emerging from the Financial Reporting Concil (FRC) but will include the following:

  • The application of the new FRSs in the previous 12 months
  • FRS 102 Section 1A - the small entity regime
  • FRS 102 Amended March 2018
  • FRS 105 - the micro entity regime

Key learning outcomes

By the end of this course, participants will be able to:

  • Have a clearer understanding of how FRS 102 and 105 are working in practice
  • Have an awareness of the latest changes to both standards from January 2019

Speaker Bio

Robert has lectured extensively within Ireland and Great Britain on accounting standards to such diverse organisations as British Gas Plc, The Post Office, British Aerospace Plc, NATO, Royal Bank of Scotland, Bank of Ireland, John Laing Plc, Barclays Bank, Deloitte & Touche (Dublin) and Reed International Plc. He has lectured on IFRS standards to major companies in Cyprus, United States, Bahrain, South Africa, Zambia and Ghana. He has published 14 books on the subject both in Ireland and GB.