Course Details

These 1-Hour FRS courses will look at how accountants have been adapting to FRS 102, focusing on complex and problems areas, and the application of the two newer financial reporting standards for small and micro businesses.

The transition from old UK GAAP to FRS 102 was undoubtedly the most significant change to Ireland’s financial reporting standards.

It has demanded changes to the accounting treatment of many items in a company’s financial statements, including financial instruments, goodwill, deferred taxation, statement of cashflows, investment property, leases, employment benefits, foreign currency and specialised activities.

Following on the heels of FRS 102, we are now seeing the implementation of Section 1A of FRS 102 for small entities and FRS 105 for micro-companies.

These courses will look at how accountants have been adapting to FRS 102, focusing on complex and problems areas, and the application of the two newer financial reporting standards for small and micro businesses.

Presenter: John Murphy – OmniPro