Course Details

Accounting for financial instruments is always tricky. In this webinar we will be covering the debt vs equity debate and when financial instruments are recognised as either under FRS 102.

 

Lindsay Webber will cover the following topics during this webinar: 

• Definitions from FRS 102

• Practical considerations in making the decision

• Common examples – preference shares and convertible debt. 

• Recognition, measurement, and disclosure

 

By attending this session, you will learn about to identify and account for debt and equity instruments.

 

This session will be of particular interest to preparers of financial statements. 

 

Course Level: Advanced

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.