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Differences between FRS 102 and 105 Update

This event is now over.

ACCA Ireland are inviting you to our Differences between FRS 102 and 105 Update event which will be delivered by Robert Kirk. This online seminar will take place on Thursday 4th of May 2023.


This short presentation will examine the essential differences between the main SME accounting standard FRS 102 and the standard designed to meet the needs of micro companies under FRS 105.

In addition a brief resume of the likely changes to both standards from the publication of FRED 82 in December 2022 will be covered.


The specific topics that will be covered include:

  • 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
  • Multi employer pension schemes;
  • Interest rate benchmark reform
  • Rent concessions


About the Presenter

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.

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.


Event details
Sector: Other
Date: 04 May 2023
End Date: 04 May 2023
Duration: 3 Hours
Venue: ON24
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 €120.00
Guest price €120.00
Booking details
Book online This event is now over.
Futher details

Please note that registrations for this session will close at 12:00pm on 3rd May 2023.

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