This event is a recorded ACCA webinar available for on demand purchase. This is not a live event. CPD points are available and resources are available on the ON24 platform. You will have access to the recording and resources through the ON24 link once registered.
Overview:
This session will cover the latest IFRS updates, as well as the likely changes emerging in financial reporting in the next year or two.
The course will be particularly relevant to accountants preparing IFRS financial statements and to their auditors. Although not directly relevant to small practitioners at present, a number of the topics covered will eventually be required in a further revision of FRS 102, so it would be useful for accountancy professionals who like to be ahead of the game.
Key Features of the Course:
This CPD session will cover the following topics:
- IFRS 18 - Presentation and Disclosure in Financial Statements
- IFRS 19 - Subsidiaries without Public Accountability: Disclosures
- IFRS 20 – Regulatory assets and regulatory liabilities
- IAS 28 - Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (amendments to IAS 28)
- Disclosures about Uncertainties in the Financial Statements (illustrative examples)
- IAS 21 - Translation to a Hyperinflationary Presentation Currency (amendments to IAS 21)
- ED Provisions - Targeted Improvements (proposed amendments to IAS 37)
- ED Business Combinations - Disclosures, Goodwill and Impairment (proposed amendments to IFRS 3 and IAS 36)
Speaker:
Robert Kirk, Emeritus Professor of Financial Reporting, Ulster University
After graduating from Queens University, Belfast with a degree in Economics, Robert trained as an Irish Chartered Accountant with Price Waterhouse. Subsequently he was employed as the Financial Controller of ICB, a subsidiary of Shell (UK).
In 1981 he was appointed a Director of Business and Accounting Training (now Griffith College Dublin), where he embarked on his academic career, teaching mainly on the professional examination courses for ICAI, CPA, CIMA and ACCA in Belfast and Dublin.
In 1985 Robert joined Queens University as a full-time lecturer. He moved to the Ulster University in 1992 as a Senior Lecturer. Robert was appointed to the Chair in Financial Reporting at Ulster in 1994.
Robert specialises in the teaching of and research into the development of accounting standards in the UK and Ireland. 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.