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