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IFRS 18 presentation and disclosure in financial statements

Reference:IFRS1825
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This short webinar will cover the main changes to the disclosure and presentation of financial statements, particularly the profit and loss account and cash flow statement. It replaces the first international accounting standard IAS 1.


Key topics

  • The objective of IFRS 18
  • Its scope
  • The role of the notes versus the primary statements
  • The principles for aggregation and disaggregation
  • The mixed approach to presenting expenses
  • Major changes to layout of the Profit and Loss Account
  • Specific note on disclosure of expenses by nature
  • Management defined performance measures (MPMs)
  • Changes to the layout of the cash flow statement

 

Speaker:

Robert Kirk

Emeritus Professor of Financial Reporting, Ulster University

Robertqualified 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. He was made Emeritus Professor in September 2019.

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 (May 2020) is the second edition of ‘A practical guide to UK and Irish Gaap’ (552pp) published by the Institute of Chartered Accountants in Ireland.

He has lectured extensively within Ireland and Great Britain on the subject of accounting standards to such diverse organisations as British Gas Plc, GEC, Pilkington Glass, 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 twenty 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).

Event details
Sector: Other
Date: 03 September 2025
End Date: 03 September 2025
Time:12.00-13.00
Duration: 1 Hour
Venue: ON24
Capacity: 1000
CPD Units*: 1
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €59.00
Guest price €59.00
Booking details
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Futher details

Please note that registrations for this session will close at 12:00pm on 2nd of September 2025

Important Information: an entry link to the session will issue to those registered by email after booking.


The webinar will be recorded and the recording will be available for those who have registered for the event. 


If you have any questions ahead of the session, please do not hesitate to contact us at irelandmembers@accaglobal.com.