Course Summary

Duration1 hour

PresenterJohn Murphy

Course Content

This online CPD course will cover the following topics:

FRS105

  • 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.