The Great Debate: Debt vs Equity (Oct 24)
Category: Financial Reporting | Duration: 1hr | Tag: VODIRE2464 | Type: Video | Course Level: Advanced | Speaker: Colm Owens | Date: 01/10/2024 11:30
Course Details
Accounting for financial instruments is always tricky. In this course we cover the debt vs equity debate and when financial instruments are recognised as either under FRS 102.
Colm Owens covers the following topics during this course:
- Definitions from FRS 102
- Practical considerations in making the decision
- Common examples – preference shares and convertible debt.
- Recognition, measurement, and disclosure
CPD Course Speaker
OmniPro
Colm Owens
As a member of our Practice Support team, Colm’s focus is on helping practices achieve on-going best practice compliance, prepare for monitoring visits and assist with post-monitoring visits follow-ups.
Having spent the 6 years prior to joining OmniPro as a quality reviewer with Chartered Accountants Ireland Colm has a unique insight into how firms operate, the challenges facing firms and how firms are responding to current issues facing them and the profession.
Having spent the 6 years prior to joining OmniPro as a quality reviewer with Chartered Accountants Ireland Colm has a unique insight into how firms operate, the challenges facing firms and how firms are responding to current issues facing them and the profession.