• Date
    01/06/2022
  • Time
    1pm
  • Location
    Online
  • Price
    Free
  • Duration
    1 Hour
  • MC
    John McCarthy Consulting

CPD Lunch-time Webinar Series

Course Name

FRS 105 vs 102

Stream

Ethics and Regulatory

Description

FRS 105 is the accounting standard that is aimed at Irish micro entities that have less than 10 employees (among other criteria), while FRS 102 has two sections:

 

  • Section 1A for ‘small’ entities with turnover up to €12m (among other criteria) and
  • The rest of FRS 102 for ‘medium’ and ‘large’ entities (as defined in the Companies Act, 2014.  

 

This presentation is aimed at busy accountants in business and in practice who prepare annual financial statements, perhaps for audit exempt entities or for their auditors to scrutinise or for those who wish to become more knowledgeable in this area.

The course will quickly point out the differences, especially between FRS 105/102 Section 1A, and the benefits/drawbacks of using either option.

Trainer

John McCarthy Consulting, John McCarthy

Date

1/06/22

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