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.

CPD Club

Enjoy all of the premium features of the ultimate resource for the Ireland Accounting Community

CPD Course Speaker

OmniPro Strategic Solutions

Lindsay Webber

As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.

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. 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, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.