FRS 102 - 105 Update Belfast


This one 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:  
Belfast, The Linenhall, 32-38 Linenhall Street, Belfast
Start date & time:  
29 September 2020 09:30
End date & time:  
29 September 2020 17:00
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 course
Financial reporting

Who should attend?

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 Council (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

  • 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