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:

Kathryn Burns, Mercia Ireland 

Kathryn joined Mercia Ireland in 2008. She is an associate member of the Institute of Chartered Accountants in Ireland.

She trained in Horwath Bastow Charleton (HBC) in Dublin and spent a further two years working in the Corporate Finance department of Farrell Grant Sparks (FGS) in Dublin, following which she worked as a technical executive with the Institute of Certified Public Accountants (ICPA).

Kathryn’s role in Mercia involves conducting compliance reviews and the maintenance of audit technical products.