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FRS 102 - non-current assets

Reference:300321

with Liam Doran
 

A practical review of the accounting for property, plant and equipment, investment properties, borrowing costs and intangible assets other than goodwill.

This session will deal with the rules for initial recognition, the determination of initial cost and the subsequent accounting for the various listed non-current assets.

We will deal with depreciation/amortisation, revaluations, fair value determination, capitalisation of borrowing costs and disclosure requirements. We will also review the different treatments for micro entities.

 

Liam Doran

Liam is Finance Director and a senior lecturer at AccountancySchool.ie and specialises in the areas of financial accounting and financial management. He has over 20 years experience teaching ACCA, ACA and CPA students preparing for the final examinations of their respective professional bodies and he brings a practical approach to the delivery of the technical content of the various accounting standards.

He has been instrumental in establishing the CPD School at AccountancySchool.ie and has been involved in delivering numerous CPD courses in the areas of Financial Reporting and Financial Management with ACCA and also directly to corporate clients.

Event details
Sector: Corporate Sector full day courses
Date: 30 March 2021
End Date: 30 March 2021
Time:14.15 -15.45
Duration: 1.5hrs
Venue: Online
Capacity: 100
Places: No free places
CPD Units*: 1.5
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €39.00
Guest price €39.00
Booking details
Book online
Futher details

lynn.mccarthy@accaglobal.com