Course Overview

Financial accountants need to be prepared to implement future changes to their reporting and to advise their Directors/Clients of their likely impact when planning ahead. The major changes likely to impact the future preparation of financial reporting under FRS 102 discussed in this online CPD course will include:

  • The impact of implementing of IFRS 16 Leases into FRS 10;
  • Changes being recommended to the layout and presentation of the profit and loss account and cash flow statement;
  • The growing importance of sustainability reporting;
  • The future of corporate reporting;


In addition a brief coverage of IAASA’s financial reporting decisions (June 2020) and its key observations for December 2020 reporting will be covered in the session.

      CDP 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.