Course Details

This course covers the key developments that have emerged in international financial reporting over the last 12 months. It includes a diverse selection of topics including IFRS 19, Goodwill reporting and sustainability reporting. It should be particularly important for those accountants in Ireland that are involved in either preparing or advising clients on how to comply with international financial reporting standards. It is very important that they have a clear understanding of the forthcoming likely changes that could have a significant impact on the preparation of financial and other statements.

 

In this course Professor Robert Kirk covers the following topics:

  • The objective and scope of IFRS 19
  • The revised PS Management Commentary
  • Disclosures about Uncertainties in the Financial Statements Illustrated using Climate-related Examples
  • Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)
  • IAASA    Financial Reporting Decisions 2024/2025
  • ED - Business Combinations – Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)

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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.