Financial reporting for auditors

Build confidence in complex financial reporting with practical insights on impairment, leases, financial instruments, revenue, disclosures, and IFRS vs UK GAAP differences.

Overview

This course is designed for audit professionals who need a practical and up-to-date understanding of key financial reporting requirements and issues commonly identified during audits. It focuses on the areas that frequently require significant judgement, estimation uncertainty and complex disclosure requirements. The course also addresses topical reporting issues, practical application issues, and common problem areas. Practical examples and real-world insights are used throughout to help participants strengthen their technical knowledge and apply reporting requirements with greater confidence.

Key features
Speakers
Additional information

By the end of this course, participants will be able to:

· Apply impairment principles to non-financial assets and cash-generating units, including key assumptions, sensitivities, and disclosure requirements

· Apply the accounting and disclosure requirements for lessees in lease accounting, including areas where practical issues commonly arise

· Understand classification, measurement, expected credit losses, and disclosure issues for financial instruments

· Apply the five-step model for revenue recognition and identify common practical challenges

· Recognise common financial reporting errors, inconsistencies, and disclosures

· Identify key differences between IFRS and UK GAAP in selected financial reporting areas.

Clare Jones, FCCA

Clare is an experienced accountancy trainer, specialising in IFRS, FRS 102, financial reporting and auditing. Clare has been designing and delivering engaging high quality technical training to local and international audiences for over 20 years. Clare has delivered numerous courses around the world including Australia, Bermuda, Nigeria, Europe and the US. Her technical knowledge and excellent communication and presentation skills maximise learning retention on courses.

Clare qualified with a top 10 accounting practice and she previously led the learning and development department for Baker Tilly International. Clare now specialises in delivering bespoke courses, incorporating both technical and personal development skills, to a variety of clients and supports businesses embrace their talent through successful training of their people

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

If you wish to view or download handout materials, before the day of the webinar, they will also be available through your document library on https://events.accaglobal.com.

Price

Excluding VAT 136 GBP

Location

United Kingdom

Date & time

01 October 2026, 09:30 - 12:30

Enquiries

Email enquiries UKCL@accaglobal.com

Book on ACCA

Financial reporting for auditors

Overview

Delivered by