Insights

Article What has changed under amended FRS 102?

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

Pinkesh Patel

| 5 min read | 02 Sep 2025

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.

| 6 min read | 20 May 2025

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

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

| 7 min read | 04 Dec 2024

Article Group reorganisations: where simplification fails

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

Article New accounting rules could impact financial covenants for mid-market

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

| 6 min read | 22 May 2024

Article IPO readiness: financial reporting pitfalls to avoid

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

| 7 min read | 30 Jan 2024

Article Accounting for private equity-backed transactions

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

Pinkesh Patel

| 10 min read | 04 Dec 2023

Article Earn-outs: what to know before you sign a SPA

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

Article Financial reporting: navigating changes to FRS 102

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

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