FRS 102 - application issues
This course is designed for accountants in industry and practice who have to apply FRS 102 in the preparation of financial statements. The course deals with the more problematic aspects of the standard and is based on the more frequent queries dealt with by ACCA advisory services.
• Related party transactions
• PPE, intangible assets and impairment
• Deferred taxation
• Revenue recognition
• Miscellaneous common FRS 102 queries
with speaker
Aidan Clifford
Advisory Services Manager, ACCA Ireland
Aidan is the Technical Director of ACCA Ireland, providing advice to accountants on technical auditing, accounting, ethical and investment business issues. He lectures extensively for ACCA on auditing and accounting to both members and students.