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FRS102 - The Fundamentals (ROI/NI)

Summary

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.

Format

This course will be delivered via Zoom on 14 October 2026 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.

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 following 1 September 2024, please continue to book on the CPA Portal here to ensure you receive your membership discount

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

Category:

Audit and assurance, Financial reporting

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