Course Details

The world of financial reporting is still rapidly developing, and accountants need to be able to be right up to date if they are to prepare the financial statements fairly. Lessons can be learnt from the previous years’ published financial statements and this online CPD course will cover the following topical issues with ‘live’ examples taken from Irish published accounts over the past 12 months:

• Basis of preparation and statement of compliance;
• Key judgements and sources of estimation uncertainty;
• The Primary Statements;
• Investment property;
• Directors Loans;
• Business combinations;
• The use of exceptional items;
• Employee benefits;
• Related party disclosures.

Course Facilitator:

Robert Kirk

Robert Kirk BSc (Econ) FCA CPA trained in Belfast with Price Waterhouse & Co, and subsequently spent two years in industry in a subsidiary of Shell (UK) and four further years in practice. He is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster and has been lecturing on the CIMA Mastercourses Accounting Standards and Accounting Standards in Depth since 1985. He has authored four editions of Accounting Standards in Depth; UK Accounting Standards: A Quick Reference Guide; and International Reporting Standards in Depth Volume 1 Theory and Practice and Volume 2 Solutions.