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Amendments to FRS 102: How will this impact the Construction Sector? Insight

Discover how FRS 102 updates impact leases in Construction, revenue, and reporting. Learn key challenges and steps to stay compliant and ahead.

Pinkesh Patel
Sarah Hughes
Richard Olney's headshot
Jennifer Ilsley - headshot
Ashleigh Ryninks
Becky Eagle's headshot
| 9 min read | 07 Jan 2026
What has changed under amended FRS 102? Article

Explore key FRS 102 amendments including revenue recognition, lease accounting, fair value, and IFRS alignment.

Pinkesh Patel
| 5 min read | 02 Sep 2025
FRS 102 amendments: How to approach lenders Article

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
FRS 102 changes: impacts on financial reporting for M&A transactions Article

How to navigate FRS 102 changes affecting financial reporting in Sale and Purchase Agreements for M&A transactions.

Patrick O’Brien
Pinkesh Patel
| 7 min read | 04 Dec 2024
Group reorganisations: where simplification fails Article

Common financial reporting and accounting issues you need to be aware of when trying to simplify a group structure.

Pinkesh Patel
| 7 min read | 13 Aug 2024
New accounting rules could impact financial covenants for mid-market Article

Proposed new accounting rules could impact covenant compliance and perceptions of indebtedness

Christopher McLean
Jon Bramwell
Pinkesh Patel
| 6 min read | 22 May 2024
IPO readiness: financial reporting pitfalls to avoid Article

Know the key financial reporting considerations when preparing your business for an IPO.

Pinkesh Patel
Ashleigh Ryninks
| 7 min read | 30 Jan 2024
Accounting for private equity-backed transactions Article

The accounting and financial reporting complexities you need to be aware of in PE-backed transactions.

Pinkesh Patel
| 10 min read | 04 Dec 2023
Earn-outs: what to know before you sign a SPA Article

What are the pitfalls to avoid when accounting for earn-outs in a Sale and Purchase Agreement?

Pinkesh Patel
| 5 min read | 28 Jun 2023
Financial reporting: navigating changes to FRS 102 Article

The Financial Reporting Exposure Draft (FRED 82) aims to align FRS 102 more closely to the IFRS.

Pinkesh Patel
| 6 min read | 14 Mar 2023