Course Details

This advanced session tackles the technical issues that experienced practitioners encounter when dealing with sophisticated business structures and transactions.


Group accounting remains one of the most challenging areas of financial reporting. We'll examine control assessment under FRS 102, explore when exemptions from consolidation apply, and identify the common errors that undermine group accounts quality. Business combinations bring their own complexity - learn how to apply acquisition accounting correctly, recognize intangible assets appropriately, and perform robust goodwill impairment testing.


Related party transactions are an area of persistent regulatory concern and frequent omission. Gain clarity on who is a related party, what must be disclosed, and how to ensure nothing slips through the cracks. Fair value measurement underpins many FRS 102 requirements - understand the hierarchy of inputs, when valuation experts are needed, and the distinction between required and permitted fair value accounting.


Finally, going concern assessment has never been more critical. Post-pandemic, in an era of cost pressures and economic uncertainty, we'll examine how to perform a robust going concern assessment, when material uncertainties must be disclosed, and how to communicate effectively with directors and stakeholders.


In this session Lindsay Webber and Lungi Sepotokele will cover the following topics:

  • Group Accounting and consolidation 
  • Business combinations and goodwill
  • Related party transactions
  • Fair value measurement
  • Going concern assessment and disclosure


By attending the session, you will be better placed to advise and support your clients on the more complex financial reporting challenges.


This session will be of most interest to preparers of financial statements.


Course level: Advanced

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.

Technical Executive

Lungi Sepotokele

Lungi trained with PwC in Johannesburg and specialised in external audit of mining companies. She completed part of her training as an academic at Wits University where she completed her Master of Commerce degree. Lungi has worked in external audit in Canada as an audit senior and Ireland as an audit manager.

Outside of her accounting qualifications Lungi is a hobby baker who volunteers by baking for the homeless in Dublin City