Course Details

All companies’ financial statements are affected in some way by estimates. Accountants need to be able to recognise estimates and know how to accounts for these under FRS 102. In this session we will cover some of the more common types of estimates and the accounting and disclosure requirements for these. 


Lindsay Webber covers the following topics during this session:

  • FRS 102 Section 10 – Accounting policies, estimates and errors
  • Section 21 – Provisions and contingencies
  • Section 27 – Impairment of assets
  • Section 32 – Events after the reporting period
  • Other financial statement areas that could be affected by estimates – deferred tax, revenue, etc.

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Lindsay Webber

As a member of our Practice Support team, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training, technical assistance, and file reviews.

Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. Altogether, she has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.

Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University and graduated with distinction from the MBA course at Trinity College Dublin. She is currently working towards a Diploma in Forensic Accounting through Chartered Accountants Ireland.