Our accounting experts, chartered accountants Julia Bowyer and Ollie Garrod will present a one-hour webinar on Tuesday 16 July at 2pm.

In March, the FRC finalised the biggest changes in the history of FRS 102 in their 2024 periodic review.

The changes are largely effective from 1 January 2026 but given their significance company reporters, accountants and auditors need to consider transition issues now.

In this webinar we’ll discuss the main changes and how they impact financial statements, as well as provide practical steps to make sure you’re ready.

The webinar will cover:

•            understand the accounting changes and how they impact reporting companies;

•            identify those leases which can be reported off-balance sheet and those which must be reported on the balance sheet;

•            identify how the five-step model approach to recognising revenue will impact financial statements;

•            understand the impact and changes for micro entities under FRS 105; and

•            understand the additional changes which will affect the recognition, measurement and disclosures in financial statements.

Book your place on the FRS 102 webinar at 2pm on 16 July.