FRS 102 - The Journal Entries

FRS 102 - The Journal Entries

7 Hours CPD

This practical workshop will demonstrate the changes brought about by FRS 102 – the new accounting standard which has been implemented from 1 January 2015.

Through using journal entries for the main areas affected we have designed a workshop with practical/real-world relevance where you will learn the major differences and work through a case study taking a business from its current Irish/UK GAAP accounts to the FRS 102 financial statements. The case study includes the transition adjustments that need to be made on 1 January 2014.

This is a practical hands on course, for accountants in business and practice. Delegates must bring a pen and calculator.

Topics to be covered include:

• Major differences between FRS 102 and current Irish/UK GAAP
• Key conversion issues
• How to create your opening FRS 102 balance sheet
• The optional exemptions and prohibitions regarding retrospective application
• Disclosure requirements

A CPD certificate of attendance will be awarded to each delegate.

Full day course, delegate materials, hot lunch with tea/coffee.

Third delegate from same firm is €100.

Early booking advised as places are limited.