Course Overview

The FRC issued the amendments made to FRS 102 and FRS 105 as a result of the Triennial review. These changes are mandatorily applicable for periods beginning on or after 1 January 2019 but can be early adopted before this date.  Following these changes, a new version of both FRS 102 and FRS 105 incorporating these changes was issued in March 2018.

All practitioners preparing financial statements or auditing financial statements should be aware of these changes.

This online CPD course will cover:

  • When are changes effective from – some changes effective immediately others not so;
  • The good news as a result of these changes;
  • Where changes are proposed – which changes require prospective application which require retrospective application;
  • A review of the changes made to FRS 102 on a section by section basis;
  • A review of the changes made to FRS 105 on a section by section basis;
  • Which entities should consider early adopting the March 2018 versions?
  • What are the drawbacks of early adoption.


CPD Course Facilitators:

John Murphy: Tax, Corporate Restructuring and Practice Support

As a lead member of our technical support team, 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 and As a speaker at OmniPro CPD events, he brings these industry-leading insights to accountants participating in our training programmes.


Des O’Neill – Co-Founder and Managing Director, OmniPro

Having worked for 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.