Course Details

This course covers the latest developments in what is probably the hottest topic in company reporting and is changing rapidly from day to day. This course will ensure that accountants are kept up to date on what will be required in future annual reports. Although not directly applicable to small and medium enterprises the new requirements will undoubtedly filter down to that sector in the not too distant future and so all accountants who are involved in the annual reporting process will find the course as useful background to the subject

 

In this course Robert Kirk covers the following topics:

  • Overview of the IFAC/CAI document ‘Climate Essentials for Accountants (August 2023)
  • Overview of the TCFD disclosures being adopted by both the ISSB and EFRAG
  • Brief summary of the first two international sustainability standards (IFRS S1 and S2)
  • Overview of the European Sustainability Reporting Standards
  • Summary of the Corporate Sustainability Reporting Directive

 

CPD Club

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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.