In partnership with Mercia Ireland

The discussion will focus on the following key areas:

• An overview of the accounting differences between FRSSE, FRS 102 and FRS 105
• The transition process in s35 FRS 102 and S28 FRS 105
• Case study examples illustrating the transition adjustments for small and micro-entities
• Presentation and disclosure under FRS 102 section 1A (‘small companies regime’) and FRS 105 (‘micro entities regime’)
• Illustration of proforma accounts under both FRS 102 section 1A (‘small companies regime’) and FRS 105 (micro entities regime’)
• Helping clients with the transition process
• A true and fair view – considering additional disclosures

Speaker:

Jonathan McGee, Mercia Ireland 

Jonathan joined Mercia Ireland in 2007. He is an associate member of the Institute of Chartered Accountants in Ireland.

He trained in Gilroy Gannon in Sligo and spent a further three and half years working in the audit department of OSK in Dublin, following which he worked as a financial accountant with Bank of Ireland.

Jonathan’s role in Mercia primarily involves conducting compliance reviews and presenting training courses.