Course Details

With FRS 102 amendments effective for accounting periods beginning on or after 1 January 2026, the 2027 reporting season will bring significant changes for Irish entities. The revised requirements for leasing and revenue recognition represent the most substantial changes to UK and Irish GAAP in over a decade, and alongside updates to FRS 101 and IFRS, there is a lot for accountants to get across before year end. This session brings together all the key developments, giving you and your clients a clear head start on 2027.


Lindsay Webber will cover the following topics during this webinar:

  • FRS 102 Section 20: the new leasing model and on-balance sheet recognition
  • FRS 102 Section 23: revised revenue recognition and the five-step model
  • Transition options, practical expedients and key implementation decisions
  • Changes to FRS 105 and FRS 101
  • Changes to IFRS


By attending this session you will have a clear understanding of the key financial reporting changes taking effect for 2027 and be better placed to prepare and present compliant financial statements under the revised standards.


This session will be of particular interest to financial controllers working with Irish entities.


Course Level: Need to Know

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.