CPD Course Overview

CPD Allocation

8 Hours

Fee

€210 (or 8 CPD Club points)

Time

Registration 08:45, start 09:15, finish 17:30


Venues & Dates: 

Untitled Document

Dublin 26/04/2017 Crowne Plaza Blanchardstown Book Now
Waterford 21/06/2017 Tower Hotel Book Now
Dublin 27/06/2017 Citywest Hotel Book Now
Limerick 28/06/2017 Radisson Blu Limerick Book Now
Galway 12/09/2017 Clayton Hotel Galway Book Now
Carlow 13/09/2017 Talbot Hotel, Carlow Book Now
Cork 18/09/2017 Radisson Blu, Cork Book Now
Dublin 19/09/2017 Citywest Hotel Book Now
Dundalk 25/09/2017 Crowne Plaza Dundalk Book Now
Limerick 27/09/2017 Radisson Blu Limerick Book Now
Athlone 23/11/2017 Radisson Blu Athlone Book Now
Cork 29/11/2017 Radisson Blu, Cork Book Now
Limerick 06/12/2017 Radisson Blu Limerick Book Now
Dublin 13/12/2017 Citywest Hotel Book Now

Course Content

2017 will be another milestone year for accountants with the introduction of FRS 105 & S1A of FRS 102 as well as dealing with legacy issues arising from the transition to FRS 102.

This course will address all the accounting issues that will be encountered by practices in 2017. It will involve a detailed review of each accounting framework relevant for 2016 & 2017.

At the end of the course, you will be equipped to deal with all accounting issues & decisions you will face in 2017. 


Session 1 - FRS 105

  • What entities can use FRS 105
  • What accounting periods it will relate to?
  • The principle recognition & measurement rules in FRS 105
  • The problems avoided by applying FRS 102
  • Transition requirements from the previous Accounting Framework (FRSSE or FRS 102)
  • The Formats of the Financial Statements required under FRS 105

Session 2 - Section 1 A FRS 102

  • What entities can use Section 1A
  • What accounting periods it will relate to?
  • The principle disclosure exemptions permitted in Section 1A
  • The problems avoided by applying Section 1A
  • The Formats of the Financial Statements required under Section1A

Session 3 - FRS 102 revisited

90 minute revision of the key recognition & measurement rules of FRS 102

  • PPE
  • Investment Properties
  • Intangibles
  • Leases
  • Impairment of non-current assets
  • Liabilities
  • Employee Benefits
  • Government Grants
  • Related Payments

Session 4 - FRS 102 problem areas

  • Non market rate loans
  • Shares classified as liabilities
  • Amortised cost measurement of loans & financial assets
  • Deferred Tax
  • Income Tax surcharges

CPD Course Facilitator

Christy Kearney

Christy is a Fellow of the Institute of Chartered Accountants. He is currently a self-employed business consultant and was previously a financial controller of a large multi-national company in Cork. He has undertaken extensive speaking engagements in financial reporting and he has lectured and examined at final level.