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FRS 102 Core Issues in Practice and Latest Amendments


Join ACCA Ireland and Robert Kirk for a live session on FRS 102 Core Issues in Practice and Latest Amendments on Tuesday, 26th October.

The session will cover the latest changes around the FRS 102 Standard, along with taking an in-depth look at how Irish companies have applied the standard in practice in key areas. It will cover topics such as:
Investment property
Property, plant and equipment
Intangible assets and Business combinations
Use of exceptional items
Deferred taxation
Defined benefit pension schemes
Directors Loans
Forward foreign exchange contracts
Government grants
Impact of Covid 19
Multiemployer pension schemes
Interest rate benchmark reform
Rent concessions under Covid 19


About 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.
Event details
Sector: Other
Date: 26 October 2021
End Date: 26 October 2021
Time:10:00 - 13:00
Duration: 3 hours
Venue: Online
Capacity: 25
Places: No free places
CPD Units*: 3
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €120.00
Guest price €120.00
Booking details
Book online
Futher details Please note that registrations for this session will close at 12:00 on 25 October. 

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 or have issues placing your booking using a Mastercard, please do not hesitate to contact us at