FRS 102 changes: Retail and consumer roundtable

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Significant updates to FRS 102 reporting are coming into effect for accounting periods beginning on or after 1 January 2026.

These updates will particularly impact lease accounting for the retail sector, alongside changes to revenue recognition and other areas of financial reporting.

We’re hosting a virtual roundtable to help you convert compliance into long term capability-building for stronger financial resilience.

The agenda

Understand the key changes to FRS 102, with a focus on lease accounting
Explore tax and business process implications
Hear real-world examples from across the consumer sector
Open forum for sharing thoughts and concerns with peers

The roundtable won't be recorded – so it truly is a space strategic thinking and conversation, where you can ask questions and leave with actions.

To confirm your place, email emma.m.kelly@uk.gt.com or fill out the form. Feel free to share this invite with any colleagues who might be interested.