FRS 102 in Practice - Financial Disclosure Requirements & Exemptions for Irish Companies

Introduction

When preparing financial statements under FRS 102, companies must comply with increased disclosure requirements. However, there are also valuable disclosure exemptions available to certain companies. These exemptions can offer a competitive edge by limiting the amount of financial information available to competitors.

Tailored specifically for Irish accountants, corporate finance professionals, and company directors, this practical webinar provides a focused guide to preparing financial statements in line with FRS 102.

Expert speaker Elaine Jackson of Michael Power Accountants and Process will provide a brief overview of the disclosure obligations under the Companies Act 2014, before providing an in-depth look at the specific requirements under FRS 102.

Clear and accurate disclosure is essential - not only for those preparing financial statements, but also for those interpreting them. This webinar will ensure you know exactly what must (and must not) be disclosed.

What You Will Learn

This webinar will cover the following:

• The Pages within a Non-Audit set of Financial Statements
• The Directors Report
• The Accounting Policies
• The Notes to Financial Statements
• Instances when a company must apply FRS102 rather than FRS102 1A
• Disclosure exemptions available under FRS102 and how to apply them effectively

This pre-recorded webinar will be available to view from Thursday 4th December 2025

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.