Robert Kirk will host an online session on FRS 102 and 105 - the key differences and disclosures required in FRS 105.   

This short online course is particularly designed to help both preparers and users of local company accounts to understand the key differences between FRS 102 and the new micro standard, FRS 105.

In addition the mandatory disclosures required by company legislation will be reviewed.  Where appropriate, ‘live’ Irish examples of the required mandatory disclosure will be illustrated. ~

The list of topics will include the following:


•     The qualifying conditions to be met  to apply FRS 105
•     The primary statements under FRS 105
•     Investment property
•     Property, plant and equipment and intangible assets
•     Borrowing costs
•     Share based payment
•     Deferred tax
•     Development costs
•     Employee loans
•     Transaction costs in loans
•     Government grants
•     Forward foreign exchange contracts