Course Details

Accounting for provisions and contingencies is quite a tricky area due to the wide variety of potential transactions or events that may need to be accounted for as provisions or contingencies and the level of uncertainty involved. In this course we take a practical approach to what to look out for and how to account for provisions and contingencies under FRS 102 and FRS 105. The course includes practical examples as well as a review of real-life disclosures of provisions and contingencies.


Lindsay Webber covers the following topics during this course:

  • What are provisions and contingencies
  • How to identify transactions and events that may lead to provisions and contingencies. 
  • Measurement and disclosure of provisions and contingencies under FRS 102
  • Differences under FRS 105
  •  A review of real-life disclosures

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CPD Course Speaker

OmniPro Practice Support

Lindsay Webber

As a member of our Practice Support team, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training, technical assistance, and file reviews.

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. Altogether, she has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting. 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 and graduated with distinction from the MBA course at Trinity College Dublin. She is currently working towards a Diploma in Forensic Accounting through Chartered Accountants Ireland.