Speaker:  Robert Kirk, University of Ulster

Under FRS 102 those entities currently required under the Companies Acts to prepare consolidated financial statements will have to comply with those sections of FRS 102 which cover group reporting.
This course is designed to cover the key issues in those sections of FRS 102 relating to group reporting and to use detailed examples to illustrate how FRS 102 should be applied in practice.

The sections of FRS 102 covered are:
• Section   9  Consolidated and separate financial statements
• Section 14  Investments in associates
• Section 15  Investments in joint ventures
• Section 19  Business combinations and goodwill
• Section 35  Transition to the FRS – group issues

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.