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 covers both the likely major changes to FRS 102 as a result of the triennial review commenced in March 2021 as well as the major changes taking place in international reporting which will ultimately impact FRS 102.

The major changes likely to impact the future preparation of financial reporting under FRS 102 will include:

  • The publication of an Exposure Draft to update FRS 102 as part of the triennial review process
  • Supplier finance arrangements
  • The exposure drafts on sustainability issued by the ISSB
  • Non current liabilities with covenants
  • Financial instruments with characteristics of equity

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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.