Overview

As UK and Ireland GAAP goes through the periodic review by the Financial Reporting Council, this webinar examines the changes that may be on the horizon to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. In addition, the course will also examine some technical aspects of UK and Ireland GAAP which proves to be challenging to preparers, including:

• Deferred tax and the increase in tax rates, including the effects of the ‘super deduction’
• Acquisitions and disposals of subsidiaries within a group
• Provisions and contingencies
• Research and development expenditure
• Accounting for loan arrangement fees
• Property valuations
• Impairment of assets

This webinar will feature real-life case studies to bring to life the theory within the UK and Ireland accounting standards.

Recorded on 02 December 2022. 

Steve Collings.

Steve Collings FCCA is a director at Leavitt Walmsley Associates Ltd, a firm of Chartered Certified Accountants based in Sale, Cheshire where he trained and qualified.

Steve specialises in financial reporting (UK GAAP and IFRS), auditing and solicitors’ accounts rules and has lectured extensively to professional accountants in the UK and overseas (most recently in the Caribbean on IFRS and auditing).

Steve is the author of several books on accounting and audit-related issues and has been the author of many articles and whitepapers on financial reporting and auditing topics. He writes extensively for ACCA working closely with our technical advisory department to produce some of our authoritative technical factsheets on financial reporting and audit-related issues for our members. Steve has been awarded Accounting Technician of the Year at the British Accountancy Awards as well as receiving Outstanding Contribution to the Accountancy Profession award.

Steve is on the UK GAAP Advisory Panel at the Financial Reporting Council which has input into the development of UK and Irish accounting standards.

6 CPD Units

1 hour of learning = 1 unit of CPD.

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

Fee: 120GBP + VAT (144.00 GBP) per delegate

Please note: Once you have purchased this webinar, it will be available for you to view for 12 months. 

This event is organised by ACCA UK Continuous Learning Team.

If you have any queries regarding this event please contact us on:

UKCL@accaglobal.com