Course Details

Financial accountants need to constantly be aware of the most recent developments in financial reporting so that they can advise their clients on the likely impact of any likely changes on their financial statements. This session will cover the most recent and future major changes to IFRS.


The major changes likely to impact the current and future preparation of financial reporting under IFRS will include:


  • IFRS 18 Presentation and Disclosure in Financial Statements (April 2024)
  • IFRS 19 Subsidiaries without Public Accountability: Disclosure (May 2024) 
  • IFRS 20 Regulatory assets and regulatory liabilities (May 2026)
  • PS Management Commentary (June 2025)
  • Exposure Draft: Provisions - Targeted improvements to IAS 37 (Nov 2024)
  • Exposure Draft: Business Combinations—Disclosures, Goodwill and Impairment (March 2024)


In addition, a brief coverage of IAASA’s financial reporting decisions (2025-26) and its key observations for December 2026 reporting will be covered in the session.


By attending this session it should enable delegates to be ahead of the pack in understanding the likely impact the changes will have in preparing their financial statements under the proposed new rules.


The session will be of most interest to preparers of financial statements under IFRS as well as their auditors.


Course Level: Intermediate


The entry level subject would be at an intermediate level as delegates will be assumed to have a reasonable knowledge of the content of existing IFRS. It also represents knowledge that all financial accountants need to know.

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CPD Course Speaker

Consultant

Robert Kirk

Robert qualified in first place in 1975 as an Irish Chartered Accountant after graduating in Economics from Queens University. He trained in practice with Price Waterhouse and later worked in industry with a subsidiary of Shell (UK). His teaching career started with Business and Accounting Training (now Griffith College) in Dublin where he taught mainly on the professional examination courses for ICAI, CPA, CIMA and ACCA in Belfast and Dublin.

Robert specialises in the teaching of and research into the development of accounting standards in the United Kingdom. He has published 18 books and numerous articles in both academic and professional journals. His latest publication (co authored with Stephen McNamee) is the second edition of ‘A practical guide to UK and Irish Gaap’ (May 2020) (552pp) published by Chartered Accountants Ireland.