Course Details

FRS 102 continues to evolve, and 2026 brings significant changes that will impact how you prepare financial statements for your SME clients. This essential session will equip you with the knowledge and practical tools needed to navigate the upcoming triennial review amendments. In this session we will cover the changes coming to leases and revenue. We'll also explore the often-overlooked area of judgements and estimates disclosure - an area of increasing regulatory focus. 


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

  • Effective dates and transition provisions
  • Revenue recognition
  • Leases
  • Supplier finance arrangements
  • Judgements and estimates


By attending this session, you will leave with practical examples and best practice templates to enhance the quality and transparency of your financial statements.


This session will be of most interest to practitioners preparing accounts under FRS 102.


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.

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