SBR Irish Variant. FRS Question

Hi all,

Is anyone here studying the Irish variant of SBR? I’m unsure how much detail I should go into with studying FRS on top of IFRS and IAS.

My understanding is that it will probably only come up as roughly a 10 mark question along the lines of ‘how would the treatment of such a scenario be treated differently under FRS 102 v IFRS.

I’ve printed the the table from ACCA giving a summary of the differences but not sure where to go from there.

Any help appreciated!