Periodic Review of FRS 102 (UK GAAP) is effective in less than 12 months, from 1 January 2026. It is the most extensive revision of the standard since it was issued with significant changes in revenue and lease accounting to align with international accounting standards. 

In this webinar our Financial Reporting Advisory (FRA) team experts will outline the amendments, including major changes in revenue and lease accounting and those updates that could be overlooked but are important. We will discuss practical approach to planning and actioning the transition so you have sufficient time to consider the impact on the stakeholders.