Course Details

FRS 105 is a very useful standard that could be more widely used in practice. In this course we consider who FRs 105 is applicable to, the advantages and disadvantages of using FRS 105 and the key differences between FRS 105 and FRS 102. 


This course covers:

  • The micro entities regime
  • The accounting requirements of FRS 105
  • The disclosure requirements of FRS 105
  • A review of real-life FRS 105 financial statements

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CPD Course Speaker

OmniPro

Elaine Jackson

Elaine Jackson, Director of Audit and Compliance at Michael Power Accountants, specialising in Audit, Debt Review/Restructuring and Compliance. Michael Power Accountants provide Audit, Accountancy, Tax and Financial Advisory Services to businesses across Munster, operating from their offices in Tipperary Town and Clonmel.

Elaine has previously worked with OmniPro as Head of the Accountants Resource Centre and was also a member of OmniPro’s Practice Support team.

Over the last number of years, Elaine has been providing Firm’s with assistance and training in the following areas; Anti-Money Laundering, Audit Testing and Walk Through Procedures, Audit Planning and Efficiency, OmniPro Audit Working Paper Demos, Preparing for Monitoring Visits and Post Monitoring Visit follow-ups.

Elaine is an AITI Chartered Tax Advisor (AITI CTA), a Chartered Accountant (ACA) and holds a Diploma in Corporate Finance.