The course is particularly designed to help both preparers and users of local company accounts to understand the changes being introduced to their annual reporting.
The list of topics will vary according to the latest exposure drafts/pronouncements emerging from the Financial Reporting Council (FRC) but will include the following:
- The application of the FRSs in the previous 12 months using practical examples from published Irish financial statements
- FRC - Letter on accounting during a transition period (Brexit) Feb 2020
- Amendments to FRS 101 2018/19 and 2019/20 cycles
- Amendments to FRS 102
- Multi employer schemes
- Interest rate benchmark reform Phases 1 and 2
- FRED 75 Draft amendment to FRS 104 Going Concern (July 2020)
- FRED 76 Draft amendment to FRS 102 Covid 19 Related rent concessions (July 2020)
- IAASA Observations (Oct 2019)
After graduating with a second class first division honours degree in Economics from Queens University, Belfast in 1972 Robert trained as an Irish Chartered Accountant with Price Waterhouse, qualifying in first place in his final examinations in 1975.
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 1985 he joined Queens University as a full time lecturer and moved to the University of Ulster in 1992 as a Senior Lecturer. In 1994 he was appointed to the Chair in Financial Reporting at Ulster.