Speaker:  Chris Nobes, University of London

Key Features:

• entities which are allowed/required to apply the new FRS 102, which is based on the IFRS for SMEs
• Study of all main requirements of the FRS, including presentation of finacial statements and measurement of assets and liabilities
• Practical applications of the new rules
• Examination of the special reduced-disclosure regime for subsidiaries (FRS 101)
• FRS 102 compared to UK/Irish GAAP and to IFRS

Christopher Nobes is also a Professor of Accounting at Royal Holloway College of the University of London, and an Adjunct Professor at the Norwegian Business School. He has held visiting posts in Amsterdam, Barcelona, New York, San Diego and Venice. Professor Nobes was a member of the Accounting Standards Committee of the UK and Ireland (1987-1990) and a member of the Board of the International Accounting Standards Committee (1993-2001). His field of research is international differences in financial reporting.