Format

This course will be delivered via Zoom on 29 May 2025 from 9.30 am to 12.30 pm. The Zoom link will be emailed to participants the day before the course is due to take place.

This course will follow the Virtual Classroom format. The online interactive live sessions will utilise the functionality of our online learning platform and will be an engaging, collaborative manner of learning. This session will not be recorded, and therefore attendance is required.

Who should attend

Accountants working in practice and those in industry with currently applying FRS 102

Course overview

The Financial Reporting Council (“FRC”) has issued FRED 82, which amends FRS 102: The Financial Reporting Standards Applicable in the UK and Republic of Ireland (“FRS 102”). FRED 82 is effective 1 January 2026 and may be early adopted provided all changes are applied simultaneously. These amendments are the most significant changes to FRS 102 since its release, with the biggest impacts to recognition and measurement affecting revenue and leases. FRED 82 also brings other changes and clarifications to areas such as business combinations, share based payments among other topics. This course will include a deep dive of the key changes from FRED 82, practical insights and Illustrative examples with a focus on leases and revenue in conjunction with an overview of other areas and the transitional requirements.

Key learning outcomes

The aim of the session will be to support you transition to the new requirements of FRS 102. The agenda will include the following:

• An overview of the key changes to FRS 102;
• A deep dive into the new revenue recognition and leasing principals with practical illustrative examples;
• Audit insights on the changes;
• An overview of the other areas impacted; and
• Practical insights and guidance in relation to the transitional requirements.

Speaker Bio

Brian Murphy  is a partner in Audit & Assurance, within the Consumer & Technology Business team. Brian joined Deloitte five years ago and he has over 14 years of experience, providing audit and advisory services to a wide range of business sectors, including retail, manufacturing, construction/real estate, engineering, hospitality and technology sectors. His portfolio consists primarily of large privately owned businesses, both family and private equity backed. Brian lectures and presents extensively on a range of topics including audit, financial accounting/reporting and finance on behalf of Chartered Accountants Ireland. He is past Chair of Chartered Accountants Ireland Leinster Society and is the current Chair of CA Support.

Dympna Cassidy is a director working in the Financial Reporting Advisory team in Deloitte Ireland LLP. She has a BA in Accounting and Finance from Dublin City University and is a Chartered Accountant.  She has 12 years’ experience in practice including time in audit and accounting advisory and significant experience in respect of International Financial Reporting Standards as adopted by the European Union (“IFRS”), the suite of Irish GAAP frameworks (including FRS 101 and FRS 102) and U.S GAAP. Dympna has been part of the Financial Reporting Advisory team in Deloitte for the past number of years and has worked on clients in a wide variety of industries supporting them with their technical accounting needs.

Contact us

If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at (+353) 01 523 3930

By registering for this course you have accepted the terms and conditions