Accounting and Auditing for Estimates (ROI/NI)


Accounting for and auditing estimates can be complex and challenging. The documentation and back up analysis required is ever increasing, particularly in the current economic environment.

During this course you will be provided with practical guidance and tips in navigating through the technicalities in accordance with FRS 102/IFRS’s and also ISA (Ireland) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures effective for all financial statements for periods commencing on or after 15 December 2019.

Venue details:  
Webinar, , Online
Start date & time:  
25 May 2021 09:30
End date & time:  
25 May 2021 12:30
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
3.00 Training Tickets accepted
CPD hours:  
Speaker details
First nameLast name
Brian Murphy


Product type:  
CPD course
Financial reporting


This course will be delivered via Zoom on Tuesday 25 May 2021 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

  • Auditors/Practicing accountants with clients preparing audited or audit exempt financial statements in accordance with FRS 102/IFRS; and
  • Finance Directors, financial controllers and accountants involved in the selection of, calculation of or interpretation of accounting estimates.

Course overview

This course will encompass but is not limited to the accounting and auditing of the following common estimates:

  • Impairments of tangible and intangible assets
  • Trade receivables allowances and provisions/Credit losses
  • Inventory provisions
  • Pension and post retirement obligations
  • Depreciation considerations
  • Provisions/Contingent liabilities
  • Warranty estimates
  • Going concern assessments

Key learning outcomes

Account for and audit estimates in line with the requirements of FRS 102/IFRS’s and also ISA (Ireland) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures.


Brian has over 15 years of experience providing audit and advisory services to a wide range of business sectors, with his portfolio consisting primarily of large privately owned businesses, both family and private equity backed. Brian lectures extensively on a range of topics including audit, financial reporting and finance on behalf of Chartered Accountants Ireland. He is past Chair of Chartered Accountants Ireland’s Leinster Society and is the current Chair of CA Support.