This follows the 2024 amendments to FRS 102 and other financial reporting standards, and provide additional help to support stakeholder reporting in accordance with specific aspects of the new requirements.

The new versions focus on Section 20 Leases and Section 23 Revenue from Contracts with Customers, which are both set to overhaul the treatment under accounting rules effective for accounting periods beginning on or after 1 January 2026. There is also an overview document explaining initial application considerations.