Course Details

The amendments to FRS 102 have an impact on the other standards developed for small and micro entities as well as the reduced disclosure for subsidiaries of listed companies. The main impacts are discussed in this session.


This will include:

  • Changes to FRS 102 Section 1 exemptions
  • Changes to FRS 105
  • Changes to UK reporting for small entities under FRS 102 Section 1A
  • Changes to FRS 101
  • Charities SORP 2026
  • Other SORPs


By attending this session delegates will better understand the overall impact of the March 2024 amendments, particularly in relation to the preparation of financial statements for small and micro entities.


The session will be of most interest to preparers of financial statements of SMEs.


Course Level: Foundation


The entry level subject would be at a foundation level but delegates will be assumed to have reasonable knowledge of the existing financial reporting standards

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CPD Course Speaker

Consultant

Robert Kirk

Robert qualified in first place in 1975 as an Irish Chartered Accountant after graduating in Economics from Queens University. He trained in practice with Price Waterhouse and later worked in industry with a subsidiary of Shell (UK). His teaching career started with Business and Accounting Training (now Griffith College) in Dublin where he taught mainly on the professional examination courses for ICAI, CPA, CIMA and ACCA in Belfast and Dublin.

Robert specialises in the teaching of and research into the development of accounting standards in the United Kingdom. He has published 18 books and numerous articles in both academic and professional journals. His latest publication (co authored with Stephen McNamee) is the second edition of ‘A practical guide to UK and Irish Gaap’ (May 2020) (552pp) published by Chartered Accountants Ireland.