Speaker:  Robert Kirk, University of Ulster

Robert will cover FRS 102 and the most recent changes to that standard, FRS 102 the new Section 1A for small companies, the new FRS 105 for micro companies and will illustrate it with a couple of real life examples of entities that have already adopted FRS 102.

 
• Update on recent changes to FRS 102
• Practical examples of ‘live’ entities applying the transition rules under FRS 102
• Overview of Section 1A FRS 102 which applies to small companies – the ‘light’  version of FRS 102
• Overview of FRS 105 the new standard for micro companies

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.

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