with speaker Robert Kirk

This course is particularly designed to help both preparers and users of local company accounts to understand the changes being introduced to their annual reporting.  It should also help those recently qualified accountants brought up on IFRS to understand some of the key differences from full IFRS.
    
The list of topics will vary according to the latest exposure drafts/pronouncements emerging from the Financial Reporting Council (FRC) but will include the following:
 

• The application of the FRSs in the previous 12 months using practical examples from published Irish financial statements
• FRS 102 Section 1A  - the small entity regime – the key disclosures
• FRS 102 Amendments introduced in January 2019 and exposure drafts May and December 2019 covering the principal changes to:
   
  • Cash flow statements
  • Investment properties
  • Financial instruments
  • Business combinations and intangible assets
  • Revenue
  • Service concessions (PPP and PFI contracts)
  • Associates and joint ventures