FRS Applicable in the UK & ROI (NI)

The aim of this course is to provide a one day resume of the core issues of this very important development for non listed companies in Ireland and to ensure that financial accountants are aware of the major changes required to adequately prepare the switch from national standards. It is designed for both users and preparers who want to find out about the main differences between national standards and the new FRS.
FRS Applicable in the UK & ROI (NI)


  • Presenter: Robert Kirk, University of Ulster
  • Cost:

Additional Information:

Members price £182.00. Training tickets can be applied against this course.

Upcoming Dates

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More about this Course

Members price £182.00/Non-members price £215.00

Over one full day, it will cover the major changes between current Irish/UK standards and the FRS as well as providing illustrative examples of how the standard will be applied in practice so that both preparers and users of non-listed companies are able to understand the major changes from existing national standards.

Course Content:

Content and Illustrative Financial Statements

Presentation of Financial Statements
· Statement of Financial Position
· Statement of Comprehensive Income and Income statement
· Statement of Changes in Equity and Statement of Retained Earnings
· Statement of Cash Flows

Notes to the Financial Statements
· Purpose, structure, disclosure of accounting policies
· Judgments and key sources of estimation uncertainty 

Accounting policies, estimates and errors

Foreign currency standards
· Foreign currency translation

Statement of Financial Position standards
· Property, plant and equipment
· Impairment of assets
· Leases
· Income tax

Learning Outcomes:
Delegates will be able to gain a reasonable knowledge of the major issues in the standard and thus be better prepared to commence the work in getting themselves ready to switch from local SSAPs/FRSs to the new rules.

Who should attend?
The standard will apply to all financial statements in Northern Ireland with the exception of listed companies so all financial controllers, directors and users of financial statements need to be able to be aware of the differences between the new standard and existing SSAPs/FRSs and should attend.


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