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FRS 102 (1A) and FRS 105

Reference:Mer16
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Emerging Issues for Small and Micro-Entities

 

The course will cover the following:


• Differences in accounting treatment between FRS 102 (1A) and FRS 105 – including tangible assets, investment property, intangible assets, financial instruments and deferred tax
• Changes introduced with the Companies (Accounting) Act 2017
• Comparing FRS 102 (1A) and FRS 105 disclosures
• Filing issues with the CRO and content of abridged accounts
• Directors and related party transactions – disclosure issues
• Other disclosure issues and differences between FRS 102 (1A) and FRS 105
• Is micro-entity accounting useful? Can we audit?
• Changing between small and micro-entity accounting
• Recent and pending changes

 

Speaker


Jonathan McGee BBS FCA Mercia Ireland

 

Jonathan joined Mercia Ireland in 2007. He is a member of the Institute of Chartered Accountants in Ireland. He trained in Gilroy Gannon in Sligo and spent a further 3 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.


 

 

In partnership with Mercia Ireland

Event details
Sector: Practitioners' Technical Courses
Date: 28 May 2018
End Date: 28 May 2018
Time:09.30-12.30
Duration: 3 hours
Venue: THe Ballsbridge Hotel
Pembroke Road
Dublin 4
D04 D687
Capacity: 50
CPD Units*: 3
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €145.00
Guest price €145.00
Booking details
Book online This event is now over.
Futher details

Niamh Sheehan
Members' Services
ACCA Ireland
9 Leeson Park
Dublin 6
niamh.sheehan@accaglobal.com