Course Summary

Duration1 hour

PresenterLindsay Webber & Claire Thomson

Course Overview

Using a practical case study, Lindsay Webber & Claire Thomson will bring participants through the consolidation process for small groups under FRS 102.

In 2018, the Companies Accounting Act 2017 resulted in a lower threshold for consolidation for groups, meaning more Irish companies now being required to prepare consolidated financial statements than before.

Several years on, consolidated financial statements continue to present a unique challenge for practitioners and this webinar will take you through some of the key issues encountered in preparing consolidated accounts.

The case study will take you, step-by-step, through the process you need to follow to consolidate small groups.

The areas of focus will include

–              Consolidation basics & the requirement to consolidate

–              Practical implications on consolidation

–              Consolidation case study

–              Common errors on consolidation

–              Review of live consolidated accounts 


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.

Claire Thomson – OmniPro Practice Support

As a member of our Practice Support Team, Claire’s focus is on helping practices achieve on-going best practice compliance, with a particular focus on delivering technical training and providing guidance on the requirements of financial reporting and company law in both Ireland and the UK.

Claire is a qualified Chartered Accountant with the Institute of Chartered Accountants in Scotland, and trained with Grant Thornton in Belfast. She spent 5 years in corporate audit, before moving to Grant Thornton’s risk & compliance team, where she spent 6 years supporting the all-Ireland practice as UK financial reporting subject matter expert.