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:  
Virtual Classroom, Online, Online
Start date & time:  
17 November 2020 09:30
End date & time:  
18 November 2020 12:30
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
8.00 Training Tickets accepted
CPD hours:  
Speaker details
First nameLast name
Ben Wheaton


Product type:  
CPD course
Financial reporting


This course will be delivered via Zoom on Tuesday 17 November 2020 and Wednesday 18 November 2020 from 9.30am to 12.30pm. The Zoom link will be emailed to participants the day before the course is due to take place.

Who should attend

The 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
  • Leasing and provisions

Key learning outcomes

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

  • 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.