This session looks at recent guidance produced by the FRC and and key sections of FRS 102 relevant when reporting in a pandemic.


UK GAAP has had minimal changes this year as the triennial review came in to force for December 2019 year ends. As such, in this session we will:

  • look at the recent guidance produced by the FRC including their thematic review
  • review key sections of FRS 102 that are relevant when reporting in a pandemic and consider how they might be applied for entities reporting in 2020.


  • Helen Kerrigan ACA, director, Future Finance Training

    Helen is a Director of Future Finance Training Ltd. She qualified as a Chartered Accountant with KPMG in 2001. During her time at KPMG, she audited clients in the retail sector, worked as a forensic accountant on an international project and enjoyed a secondment to Walmart’s commercial finance team, where she focused on budgeting and analysis. On secondment to KPMG’s learning and development team Helen discovered a love of training and had the opportunity to develop her expertise in this area.

    Helen designs and delivers training materials for AICPA, ACCA, AAT, CIMA and ICAEW focussing on financial reporting and audit and assurance. She also delivers ‘finance for non-financial managers’ training to major commercial banks and other clients in industry. Recently Helen has been delivering Strategic Business Reporting, Advanced Audit and Assurance train the trainer programmes globally for ACCA.

    Helen designs and delivers technical update for accountants working in practice. Recently she has worked with Gateley plc, ACCA, NHS, Centrica, Adidas and Jaguar Land Rover. Most recently for IFRS CPD sessions Helen has been focussing on the exciting topics of revenue recognition, lease accounting and financial.