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Live webinar | ACCA

Judgement and Estimates Under FRS 102: Improving Transparency

Strengthen your FRS 102 reporting with practical guidance on high-risk judgements, estimation uncertainty, disclosures, and audit-ready documentation.

Overview

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Judgements and accounting estimates are among the most scrutinised areas of financial reporting under FRS 102. Regulators, auditors, and stakeholders increasingly expect entities to demonstrate robust processes, transparent disclosures, and well-documented rationale for significant accounting decisions.

This practical webinar explores the distinction between judgements and estimates under FRS 102, highlights common high-risk areas, and provides guidance on strengthening disclosures, documentation, and audit readiness.

Participants will gain practical insights into identifying areas of elevated risk, improving governance over assumptions and estimates, and meeting stakeholder expectations through clearer financial reporting.

Topics covered

·      Introduction: Why Judgement & Estimates Matter

·      FRS 102 Requirements: Judgements vs Estimates

·      High‑Risk Judgement Areas

·      High‑Risk Estimation Areas

·      Improving Transparency: Best Practice Disclosures

·      Documentation & Audit Trail Expectations

Darren Leiser

Darren Leiser is a Freelance Lecturer and Consultant specialising in Financing, Budgeting and Management seminars, which includes Financial Reporting (under UK GAAP and IFRS), Pension Schemes. Charities, Corporate Finance, Budgeting, Auditing, Finance for Non-Finance Managers, Quantitative Methods, Corporate Governance, Costing and Effective Management Processes.

Darren holds a BSc (Hons) degree in Mathematics and a MSc in Finance. He is a Fellow of The Chartered Association of Certified Accountants (FCCA) and obtained the Auditing Practicing Certificate. He is also a member of the Pensions Research Accountants Group.

Darren has over twenty years of experience in the profession, having worked for several of the largest accountancy practices in the UK along with several smaller ones too.

As an auditor with a top five UK firm Darren was involved with auditing some of the largest pension schemes in the UK that are linked to many national and international companies.

He has taught both throughout the UK and internationally presenting courses in many countries including UAE, Oman, Switzerland, Italy, Saudi Arabia, Greece, and Georgia to name a few. He has taught on the CPD circuit for the major accountancy Institutes including the ICAEW, ACCA and ICAS. He has also presented various in-house courses for organisations such the National Audit Office and European Space Agency.

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 70 GBP

Location

United Kingdom

Date & time

16 October 2026, 09:30 - 12:30

Enquiries

Email enquiries UKCL@accaglobal.com

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