The FRS for MEs - The Core Issues

Course Aim

To provide a one day course highlighting 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.

The FRS for MEs - The Core Issues


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

Additional Information:

Discount available for Chartered Accountants Ireland Members - log in to avail of this. Training tickets can be used for this course. Complimentary sandwiches and tea/coffee will be served for lunch.

Upcoming Dates

Start Finish Location Selected

More about this Course

Members Price - €210


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

Who should attend this course?

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

Topics covered include:

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
    Income tax

Income statement standards
    Employee benefits

How the topics are covered?

Mainly lecture directed but participants are encouraged to interact as much as possible with the presenter

The 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.


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