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FRS 102 - The Fundamentals (ROI/ NI)

Summary

The introduction of FRS 102 in Ireland and the UK 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.

First name	Last name
Ben	Wheaton Healey

Format

This course will be delivered via Zoom on 19 October 2023 from 9.30am to 5.00pm. The Zoom link will be emailed to participants the day before the course is due to take place.

This course will follow the Virtual Classroom format and encompass two, three-hour sessions. The online interactive live sessions will utilise the functionality of our online learning platform and will be an engaging, collaborative manner of learning. This session will not be recorded, and therefore attendance is required.

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 Statments format
Accounting for assets and impairment
Revenue recognition
Financial Instruments accounting
Deferred tax
Leasing

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 Wheaton Healey - Ben is a freelance IFRS and Irish/UK GAAP trainer and university lecturer and with 20 years of experience in 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 IFRS Standards in 2004.

Contact us

If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at (+353) 01 523 3930

Category:

Audit and assurance, Financial reporting

How this relates to your career pathway:


PC1	PC1: Young professional (0-3 years PQE) - Professional & commercial skills
PC2	PC2: Developing (3-10 Years PQE) - Professional & commercial skills
PC3	PC3: Expert (FCA) - Professional & commercial skills
PC4	PC4: Leader (C Suite CEO/CFO) - Professional & commercial skills
T1	T1: Young professional (0-3 years PQE) - Technical skills
T2	T2: Developing (3-10 Years PQE) - Technical skills
T3	T3: Expert (FCA) - Technical skills
T4	T4: Leader (C Suite CEO/CFO) - Technical skills

People at meeting

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