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Update in FRS 102 and 105 - the key differences and disclosures required

This event is now over.

ACCA Ireland are inviting you to our online CPD Seminar on Update in FRS 102 and 105 - the key differences and disclosures required which will be delivered by Robert Kirk. This online seminar will take place on Thursday 26th of May 2022.


This online course is particularly designed to help both preparers and users of local company accounts to understand the key differences between FRS 102 and the micro standard, FRS 105. In addition the mandatory disclosures required by company legislation will be reviewed. Where appropriate, ‘live’ Irish examples of the required mandatory disclosure will be illustrated.


The list of topics will include the following:

  • The qualifying conditions to be metto apply FRS 105
  • The primary statements under FRS 105
  • Investment property
  • Property, plant and equipment and intangible assets
  • Borrowing costs
  • Share based payment
  • Deferred tax
  • Development costs
  • Employee loans
  • Transaction costs in loans
  • Government grants
  • Forward foreign exchange contracts



About Robert J Kirk, BSc (Econ), CPA, FCA

Emeritus Professor of Financial Reporting, University of Ulster 

Robert qualified 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.

Event details
Sector: Other
Date: 26 May 2022
End Date: 26 May 2022
Time:11.00 - 13.00 pm
Venue: Virtual
Capacity: 1000
CPD Units*: 2
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €85.00
Guest price €85.00
Booking details
Book online This event is now over.
Futher details

Please note that registrations for this session will close at 12:00 on 25th of May.

Important information: an entry link to the session will issue to those registered after registrations close the day before the event is due to start. 

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