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
with Speakers
Kathryn Burns FCA AITI CTA
Mercia Ireland
Kathryn joined Mercia Ireland in 2008. She is a member of the Institute of Chartered Accountants in Ireland. She trained in Horwath Bastow Charleton (HBC) in Dublin and spent a further 2 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.
In partnership with Mercia Ireland