Insights

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

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

| 9 min read | 07 Jan 2026

Article FRS 102 countdown: From roundtable to roadmap

Pressure points and action plans from our South and Midlands finance leader discussions to help you navigate FRS 102 updates in 2026.

12 Nov 2025

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

Article Amendments to FRS 102: How will this impact the retail sector?

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

8 min read | 24 Sep 2025

Article Welcome to our FRS 102 hub – are you ready?

FRS 102 changes effective January 2026 will impact revenue recognition and leases. Prepare now with expert guidance and supportive tools available.

15 Sep 2025

Article A checklist to prepare for the amendments to FRS 102

FRS 102 changes could reshape EBITDA, contracts & incentives. Is your business ready?

03 Sep 2025

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

Hub Financial services top themes in 2025

Explore the top financial services trends shaping 2025 and discover new opportunities for growth.

24 Mar 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 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

Article How climate change is impacting financial statements

Accounting for climate change – seven areas of concern to consider when preparing financial statements.

Laura Gardner

| 06 May 2022

Article Financial reporting: the impact of Brexit on accounting

Financial reporting will be impacted by changes to standards following Brexit. How can you keep up with the new order?

Giles Mullins

| 21 Oct 2020

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