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Amendments to FRS 102: Impacts for the TMT industry
Article Amendments to FRS 102: Impacts for the TMT industry
The Amendments to FRS 102 bring in significant changes to the reporting standard for both revenue recognition and lease accounting (amongst other incremental changes), which will broadly align these accounting requirements to those of IFRS 15 ‘Revenue from contracts with customers’ and IFRS 16 ‘Leases’.
8 min read | 24 Oct 2025
SAR success: Overcoming hidden hurdles in service auditor reports
Article SAR success: Overcoming hidden hurdles in service auditor reports
Overcoming the common missteps for a successful SAR engagement, that delivers real value to both service providers and their customers.
Tim Foster-Key
Tim Foster-Key
| 6 min read | 01 Oct 2025
How bridge letters help mind the gap between audit periods
Article How bridge letters help mind the gap between audit periods
How bridge letters fill the gap in reporting cycles.
Tim Foster-Key
Tim Foster-Key
| 5 min read | 17 Sep 2025
TMT M&A: positive trends amid volatility
Article TMT M&A: positive trends amid volatility
Understand the trends in tech M&A and what's impacting activity.
Adam Bunch
Adam Bunch
| 4 min read | 09 Sep 2025
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Case study Helping an IT group refinance with a new credit facility
Advising on a strategic refinancing and expansion of an asset-based lending (ABL) facility for a leading UK IT distributor and managed services firm.
09 Jul 2025
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Article FRS 102 amendments: How to approach lenders
The changes to Financial Reporting Standards could impact existing loan agreements and new financing. Borrowers should start preparing for it now.
Jon Bramwell
Pinkesh Patel
| 6 min read | 20 May 2025
TMT M&A review: Spring 2025
Report TMT M&A review: Spring 2025
What was TMT M&A activity like in Spring 2025? Stay informed on the key trends and deals with our latest sector review.
14 May 2025
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Report Technology 2024 M&A review and outlook for 2025
What was TMT M&A activity like in 2025? Stay informed on the key trends and deals with our latest sector review.
19 Feb 2025
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Report Technology risk trends: Your key priorities for 2025
Key technology risk areas for internal auditors and technology risk functions to consider in 2025.
26 Jan 2025
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Podcast Private equity in TMT: Future predictions
Our TMT and PE experts discuss why TMT is an attractive sector for private equity investment, what the sector means in their world and how they make their respective investment and value-creation strategies. There's also insight on the different sub-sectors and future trends to watch out for in 2024 and beyond.
Humza Khan
Humza Khan
| 12 min listen | 03 Dec 2024
Autumn 2024 sector M&A round up
Hub Autumn 2024 sector M&A round up
M&A volume has increased, after a drop in Q3. Find insight on activity across the market in our Autumn sector reviews.
28 Nov 2024
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Podcast Private equity in TMT: Investment and value creation strategies
Our TMT and PE experts discuss why TMT is an attractive sector for private equity investment, what TMT means in their world and how they make their respective investment and value-creation strategies. We also gain an insight into the different sub-sectors and why TMT is attractive to private equity firms.
Humza Khan
Humza Khan
| 19 min listen | 15 Nov 2024
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Report TMT M&A review: Autumn 2024
What was TMT M&A activity like in Autumn 2024? Stay informed on the key trends and deals with our latest sector review.
13 Nov 2024
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Hub Summer 2024 sector M&A round up
M&A activity varied across the market in H1 2024. Find out how your sector performed in this year's Summer reviews.
26 Sep 2024
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Report TMT M&A review: Summer 2024
What was TMT M&A activity like in Q2 2024? Stay informed on the key trends and deals with our latest sector review.
04 Aug 2024
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Hub Spring 2024 sector round up
Stay informed on M&A activity in Spring 2024, including key deals and trends across the market, with our quarterly round-up.
17 Jun 2024
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