This course is primarily designed to update preparers and auditors of listed companies and their subsidiaries of the latest changes being introduced by the International Accounting Standards Board (IASB).
The list of topics will vary according to the latest exposure drafts/pronouncements emerging from the IASB but will include the following:
- IFRS 16 Leases – review of application in practice
- IAASA - Financial Reporting Decisions (June 2020)
- Conceptual framework 2018
- ED General presentation and disclosures (Dec 2019)
- DP Business combinations – disclosures, goodwill and impairment (Mar 2020)
- FRC Thematic Review Covid 19 (July 2020)
Amendments to existing standards:
- IAS 1 Classification of liabilities (Jan 2020)
- IFRS 3 Business combinations (May 2020)
- IAS 37 Provisions, contingent liabilities and contingent assets (May 2020)
- IAS 16 Property, plant and equipment (May 2020)
- Draft changes IFRS 16 Leases Rent concessions (June 2020)
Robert Kirk
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.