Presented by Ollie Garrod ACA, this CPD course provides an overview of the new accounting requirements in a clear and digestible way. The accounting changes to revenue recognition took effect from accounting periods commencing 1 January 2026.

The module covers: 

• key points from FRS 102 Section 23;
• how to account for revenue in financial accounts consistently;
• disclosure requirements under new five-step model, in alignment with IFRS 15 Revenue from Contracts accounting; and
• revenue recognition disclosure requirements under FRS 102 1A.

Play the CPD module here.

The course has been prepared by Ollie Garrod ACA, senior technical writer at Croner-i.

This CPD module takes around 15 minutes to complete. There are also detailed course notes to ensure a full learning experience. Any CPD learning is automatically added to Your CPD Tracker.

If you’re already a subscriber, please log in to access this free CPD module or register to gain access to our exclusive member content.