Amendments to FRS 102: How will this impact the retail sector?
ArticleDiscover how FRS 102 updates impact retail leases, revenue, and reporting. Learn key challenges and steps to stay compliant and ahead.

Discover how FRS 102 updates impact retail leases, revenue, and reporting. Learn key challenges and steps to stay compliant and ahead.
FRS 102 changes could reshape EBITDA, contracts & incentives. Is your business ready?
In a notable step forward for gender equality in leadership, 36% of senior management positions in the UK are now held by women. The rise of women in finance is particularly striking. According to Grant Thornton’s Women in Business 2025 research, 45% of mid-market businesses in the UK now have a female Chief Financial Officer (CFO).
Explore key FRS 102 amendments including revenue recognition, lease accounting, fair value, and IFRS alignment.
Learn how to adapt your funding strategy and collateral use as the BoE shifts to a repo-based liquidity model with rising regulatory expectations.
Gain expert insights on how finance leaders can drive digital transformation, align cross-functional teams on digital strategy, and support scalable growth.