IFRS - The Latest Developments in IFRS Standards 2025 including IFRS 18 and 19 (Dec 25)
Category: Financial Reporting | Duration: 2hrs | Tag: VODCPDFIE25D10S2 | Type: Video | Course Level: Intermediate | Speaker: Robert Kirk | Date: 16/12/2025 11:00
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 course covers 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 include:
- IFRS 18 Presentation and Disclosure in Financial Statements (April 2024)
- IFRS 19 Subsidiaries without Public Accountability: Disclosure (May 2024)
- Exposure Draft: Provisions - Targeted improvements to IAS 37 (Nov 2024)
- Exposure Draft: Climate-related and Other Uncertainties in the Financial Statements (July 2024)
- Exposure Draft: Business Combinations—Disclosures, Goodwill and Impairment (March 2024)
- Exposure Draft: Contracts for Renewable Electricity (May 2024)
- In addition, a brief coverage of IAASA’s financial reporting decisions (2024 -25) and its key observations for December 2025 reporting will be covered in the session
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.
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.