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Differences between FRS 102 and 105 and update on FRS 102

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with Robert Kirk

This short webinar will cover the major differences between FRS 102 and FRS 105 as well as providing delegates with a brief review of the latest changes to FRS 102. In particular, it will cover:

• Investment property
• Property, plant and equipment
• Intangible assets
• Trade and asset acquisitions
• Deferred taxation
• Defined benefit pension schemes
• Financial instruments
• Development and borrowing costs
• Equity settled share option schemes
• Forward foreign exchange contracts
• Government grants
• Multiemployer pension schemes
• Interest rate benchmark reform
• Rent concessions

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: Corporate Sector full day courses
Date: 12 May 2021
End Date: 12 May 2021
Duration: 1.5hrs
Venue: Online
Capacity: 100
CPD Units*: 1.5
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €39.00
Guest price €39.00
Booking details
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