Course Summary

Duration1 hour

PresenterLindsay Webber & Elaine Jackson

Course Overview

In this session Lindsay Webber and Elaine Jackson covered some of the more complex areas of FRS 102.

They will be considering some of the difficulties in drafting the cashflow statement and accounting for revenue and leases.

This course focuses on the common errors we have picked up from our own cold file reviews as well as the common errors and issues noted by the FRC and IAASA. These topics are relevant to entities of all shapes and sizes and accountants need to be aware of how to identify the issues and deal with them as they arise.

The session will cover the following:
• Accounting for Revenue under FRS 102
• Accounting for Finance Leases under FRS 102
• Accounting for Operating Leases under FRS 102
• Drafting Cash Flow Statements
• Practical tips on how to check your Cash Flow Statements


CPD Course Facilitators:

Lindsay Webber – OmniPro Practice Support

As a member of our Practice Support team, Lindsay’s focus is on helping practices achieve on-going best practice compliance, prepare for monitoring visits and assist with post-monitoring visits follow-ups.

Lindsay is a qualified Chartered Accountant and trained with KPMG in Johannesburg. She has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting.

Elaine Jackson – OmniPro Practice Support

As a member of our Practice Support team, Elaine’s focus is on helping practices achieve on-going best practice compliance, prepare for monitoring visits, and assist with post-monitoring visits follow-ups.

Elaine has over 15 years Accountancy Practice experience which has provided her with a wealth of knowledge across all industries and sectors. Elaine is an AITI Chartered Tax Advisor, a Certified Public Accountant and holds a Diploma in Corporate Finance.

In her previous roles, Elaine has experienced a number of ACA and ACCA monitoring reviews. This experience has provided Elaine with a great understanding and appreciation for the challenges facing Accountants in practice today.