FRS102 - The Fundamentals (ROI/NI)

Format

This course will be delivered via Zoom on 15 October 2025 from 9.30 am to 5.00 pm. The Zoom link will be emailed to participants the day before the course is due to take place.

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 statement formats
• 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 over 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.

Note for Legacy CPA Members

Members who joined Chartered Accountants Ireland following the amalgamation on 1 September, please continue to book on the CPA Portal here to ensure you receive your member discount.

Contact us

This course is also available for in-house training. If you're interested, please contact our team here or call us at (+353) 01 523 3989