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FRS 102 is the financial reporting standard applicable to non - listed companies in ireland and Northern Ireland except those which choose to report under IFRS Accounting Standards, or are micro-entities.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
The charity sector in the United Kingdom and Ireland comprises a vast and growing segment of economic activity with substantial assets at its disposal. The sector's growth in size and influence, combined with a number of highly-publicised scandals, has led to increased sector visibility and scrutiny. Charity regulators have been charged with enhancing charity accountability and transparency, with good accounting and reporting being key to this.