Course Details

Financial accountants need to be prepared to implement future changes to their reporting and to advise their Directors/Clients of their likely impact when planning ahead. The major changes likely to impact the future preparation of financial reporting under FRS 102 will include:

  • Changes being recommended to the layout and presentation of the profit and loss account and cash flow statement
  • Pilot Approach to disclosure – IAS 19 and IFRS 9
  • The growing importance of sustainability reporting
  • Management Commentary

 

In addition a brief coverage of IAASA’s financial reporting decisions (Jan 2021) and its key observations for December 2021 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.