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Keeping ahead of the curve on FRS 102

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FRS 102 is being substantially updated this year and preparers and users of financial statements will need to be aware of the substantial changes that will be implemented in January 2026

This webinar will give participants an overview of those changes and pinpoint areas that will require important decisions to be made before the standard is implemented.

Changes to FRS 102 Section 1A and FRS 105 will also be briefly reviewed.

Learning Objectives

  • The single model for leases and abolition of the operating lease for lessees.
  • The introduction of a detailed 5 step model on revenue recognition.
  • Major changes in the definition of assets and liabilities and their likely implications.
  • Other minor changes will be covered in brief.

Robert Kirk
Emeritus Professor of Financial Reporting, Ulster University

Robertqualified in first place in 1975 as an Irish Chartered Accountant after graduating in Economics from Queens University. He trained in practice with Price Waterhouse and later worked in industry with a subsidiary of Shell (UK). His teaching career started with Business and Accounting Training (now Griffith College) in Dublin where he taught mainly on the professional examination courses for ICAI, CPA, CIMA and ACCA in Belfast and Dublin. In 1984 he was appointed a full time lecturer in Queens University and later moved to Ulster University in 1992 as a Senior Lecturer. In 1994 he was appointed to the Chair in Financial Reporting at Ulster. He was made Emeritus Professor in September 2019.

Robert specialises in the teaching of and research into the development of accounting standards in the United Kingdom. He has published 18 books and numerous articles in both academic and professional journals. His latest publication co authored with Stephen McNamee (May 2020) is the second edition of ‘A practical guide to UK and Irish Gaap’ (552pp) published by the Institute of Chartered Accountants in Ireland.

He has lectured extensively within Ireland and Great Britain on the subject of accounting standards to such diverse organisations as British Gas Plc, GEC, Pilkington Glass, The Post Office, British Aerospace Plc, East Midlands Electricity, The Prison Service, the Department of Enterprise and Employment, Sheffield Teaching Hospital, NATO, Royal Bank of Scotland, Bank of Ireland, John Laing Plc, Barclays Bank, Deloitte & Touche (Dublin) and Reed International Plc and has become one of the main CPD speakers in that field over the last twenty years for The Institute of Chartered Accountants in Ireland (ICAI), The Chartered Institute of Management Accountants (CIMA) and the Institute of Certified Public Accountants in Ireland (CPA). He also lectured on several occasions for The Chartered Institute of Public and Finance Accountants (CIPFA) and The Chartered Association of Certified Accountants (ACCA). 

In the last few years he has lectured on international financial reporting standards to major companies in Cyprus, United States, Bahrain, South Africa, Zambia and Ghana.

His social interests include playing veteran league tennis for the Belfast Boat Club, occasional golf, cycling and collecting old football and rugby programmes. He has also been very keen on quizzes and authored the Ulster Trivia Quiz Book published by Appletree Press in 1990.

Event details
Sector: Other
Date: 09 April 2024
End Date: 09 April 2024
Duration: 3 Hours
Venue: Virtual
Capacity: 1000
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 €129.00
Guest price €129.00
Booking details
Book online This event is now over.
Futher details

Please note that registrations for this session will close at 12:00pm on 8th April 2024

Important Information: an entry link to the session will issue to those registered by email after booking.

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, please do not hesitate to contact us at irelandmembers@accaglobal.com.