Course Details

This short webinar will cover the key developments that have emerged in international financial reporting over the last 12 months. It will include 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 webinar Professor Robert Kirk will cover 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)
  • FRC - Annual Enforcement Review July 2025
  • ED - Business Combinations – Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)

 

By attending this session, you will be able to prepare and advise clients on the likely implications of the proposed changes to international financial reporting.

 

The session be of most interest to accountants involved in the preparation of IFRS financial statements but also to practicing accountants who provide financial advice and auditors.  

 

Course level: Those attending should have an existing knowledge of the existing IFRS in order to best appreciate the changes being implemented. 

CPD Course Speaker

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. In 1984 he was appointed a full time lecturer in Queens University and later moved to Ulster University in 1992 as a Senior Lecturer. In 1994 he was appointed to the Chair in Financial Reporting at Ulster.
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.
He has lectured extensively within Ireland and Great Britain on the subject of accounting standards to such diverse organisations as British Gas Plc, The Post Office, British Aerospace Plc, East Midlands Electricity, The Prison Service, the Department of Enterprise and Employment, Sheffield Teaching Hospital, NATO, Royal Bank of Scotland, Bank of Ireland, John Laing Plc, Barclays Bank, Deloitte & Touche (Dublin) and Reed International Plc and has become one of the main CPD speakers in that field over the last fifteen years for The Institute of Chartered Accountants in Ireland (ICAI), The Chartered Institute of Management Accountants (CIMA) and the Institute of Certified Public Accountants in Ireland (CPA). He also lectured on several occasions for The Chartered Institute of Public and Finance Accountants (CIPFA) and The Chartered Association of Certified Accountants (ACCA).
In the last few years he has lectured on international financial reporting standards to major companies in Cyprus, United States, Bahrain, South Africa, Zambia and Ghana.