Accounting and Auditing for Estimates (ROI/NI) On-Demand

Booking Information

Once you have booked your course, the link to the recording will be available in your "My Account" area.

Please be aware that you will have access to this course for 180 days from the date of purchase

Online courses cannot be booked on behalf of someone else. Access will only be granted to the person completing the online order.

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.

Speaker

Brian Murphy 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.