Course Overview


The world has fundamentally changed over the past few months and the impact of this has been far reaching. Financial reporting has been no different. We have dissected FRS 102 to determine the specific areas impacted by COVID-19.

The focus of this online CPD course will be the areas of impairment and post balance sheet events. The following standards will be covered as part of this session.

  • Section 32 Events after the End of the Reporting Period
  • Section 27 Impairment
  • Section 11 Basic Financial Instruments
  • Section 13 Inventories
  • Section 14 Investments in Associates
  • Section 15 Investments in Joint Ventures
  • Section 16 Investment Property
  • Section 17 Property, Plant and Equipment
  • Section 18 Intangible Assets other than Goodwill
  • Section 19 Business Combinations and Goodwill



CDP Course Facilitators:


Des O’Neill – Creator and Chief Delivery Officer at ProfitPro


Having spent a number of years in practice, Des O’Neill co-founded OmniPro to develop tools, techniques, products and services, empowering accountants to achieve their best. Over 15 years, he has grown the company to a multi-million-euro turnover business and established OmniPro as Ireland’s largest independent provider of CPD for accountants.

Des speaks regularly, at national and international fora, on practice development, auditing, accounting, company law and regulation. He is passionate about bringing innovation to the profession and empowering accountants to achieve what they want in their careers and practice.

With ProfitPro, Des has developed a proven practice management blueprint, enabling principals and partners to build less stressful, more profitable, and more rewarding businesses. The ProfitPro approach is based on the philosophy of creating a business that aligns with your business and life goals want rather than letting the demands of your practice dictate these for you.



Mike O’Halloran: Practice Support Executive, OmniPro


Mike, a member of our Practice Support team, is a qualified Chartered Accountant and Chartered Tax Advisor. He is responsible for carrying out hot file reviews, cold file reviews, annual compliance reviews, in-house training & supporting firms on a day to day basis.

Formerly a quality reviewer with Chartered Accountants Ireland, this role saw him visiting firms of various sizes across Ireland conducting audit, non-audit and anti-money laundering visits. Prior to this he spent 12 years working in small and medium sized practices. In these roles, Mike has gained a comprehensive knowledge of the profession and has worked with a broad range of clients across many industries