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IFRS The Latest Changes and proposals including sustainability

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This short webinar will update delegates about the latest changes and proposed changes in IFRS.

Learning Objectives:

IFRS 17 Insurance contracts

Definition of insurance contracts, portfolios, groups etc

General measurement model – the basics

Premium allocation method


IFRS 18   Presentation and Disclosure in Financial statements

Introduction of mandatory sub headings in P&L.

Defining MPMs and how they should be presented.

Changes to the presentation of the cash flow statement

IFRS 19  Subsidiaries without accountability

Brand new standard on disclosure only for non-public accountability subsidiaries.

Approach on deciding what disclosures should be provided

ED Business Combinations – Disclosures, Goodwill and Impairment 

Enhanced disclosure on acquisitions – objectives, targets and extent to which met

Making targeted changes to impairment test

Other minor changes 

Supplier Finance – amendments to IAS 7 and IFRS 7

International tax reform Pillar 2 – amendment to IAS 12

Lack of exchangeability –amendment to IAS 21


Brief review of current position on European and International sustainability standards

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).

Event details
Sector: Other
Date: 09 May 2024
End Date: 09 May 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 May  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.