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.