This online CPD course will cover the following topics:
- Accounting for the close Company Surcharge, accounts for assets, liabilities & equity and a recap on the disclosure requirements
- Who can apply this?
Section 1A FRS102
- Recap on who can & cannot apply S1A of FRS 102
- Disclosures in S1A and ability to adopt formats
- Prior period adjustments and disclosures
- Section 11 subordination of loans
- Exceptional items & S.22 – Debt vs Equity
- Deferred tax
CDP Course Facilitator:
John Murphy: Tax, Corporate Restructuring and Practice Support, OmniPro
As Head of Tax, John relishes problem-solving to help accountants develop innovative client solutions and sharing technical knowledge on tax, financial reporting and auditing.
A Chartered Tax Adviser, he advises clients in practice on a range of issues from income tax, tax planning, restructuring and exit planning to Revenue audits. In addition, he provides support on financial reporting, auditing and company law; conducts company valuations and advises on pre-sale restructuring.
John also plays a key role as a researcher and subject-matter expert in developing OmniPro information products such as the CompaniesAct2014.com and FRS102.com. As a speaker at OmniPro CPD events, he brings these industry-leading insights to accountants participating in our training programmes.