Format
This course will be delivered in person
at our Chartered Accountants House at 47–49 Pearse
Street, Dublin. Tea/coffee and sandwiches will be available from 12.30pm and the event will start at 1pm.
Who should attend
This event is recommended to any members who use the FRS 102 and FRS 105 accounting standards. This could include accountants in practice, auditors, preparers and users of financial statements
Course overview
Stephen Maloney and Jenny Carter from
the FRC, as well as Fiona Hackett from PWC will be in
attendance to discuss these amendments
- An overview of the changes to FRS 102 and FRS 105
- Lease accounting under FRS 102 and a move towards more on-balance sheet leases
- Revenue recognition under both FRS 102 and FRS 105, and the move towards a five-step revenue recognition model
- Targeted disclosures related to Supplier Finance Arrangements
- How companies may be impacted by the changes
- Transition and effective dates
Key learning outcomes
By the end of this course, participants will be able to:
- Understand the key upcoming changes to the FRS 102 and FRS 105 Standards.
- Understand the process for transitioning from the current versions of FRS 102 and FRS 105 to the updated version.
- Understand the key challenges that preparers may face
when applying the updated version of the standard.
Speaker Bio
Jenny Carter (Director, Accounting and Reporting Policy, FRC) - Jenny is the FRC's Director of Accounting & Reporting Policy and leads the development and implementation of the FRC's strategy for standards and related guidance in respect of Corporate Reporting. This includes UK and Ireland accounting standards as well as guidance on the Strategic Report and other corporate reporting guidance. Jenny is a chartered accountant with over 30 years' experience; her previous roles include senior manager at PwC, Head of Technical Accounting at the BBC, and Director of UK Accounting Standards at the FRC
Stephen Maloney (Senior Project Director, FRC) -Stephen is a Senior Project Director in the FRC's
Accounting & Reporting Policy team, leading the team's projects to develop
and maintain the financial reporting standards applicable in the UK and Ireland.
Since joining the FRC in 2021 he has delivered a number of projects, including
the Periodic Review 2024. Previously, Stephen spent nearly 15 years at Deloitte,
in audit and accounting advisory roles.
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
Note for Legacy CPA Members
Members who joined Chartered Accountants Ireland following1 September 2024,
please continue to book on the CPA Portal here to ensure you receive your membership
discount
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