FRS 102 isn’t just a large company problem
ArticleFRS 102 will affect more than large companies. Discover how lease accounting, revenue recognition and disclosure requirements impacts owner-managed businesses.
By: Harriet Taylor-Raine, Stephen Dean
30 Jul 2026 1 min read

The financial reporting landscape for charities is changing. With revisions to FRS 102 and the introduction of the new Charity SORP 2026, finance teams, trustees and auditors need to understand the practical implications and prepare for implementation. This webinar provides a clear and practical overview of the key changes, helping charities navigate the new requirements with confidence.
The revised FRS 102 and Charity SORP 2026 will bring significant changes to charity financial reporting, affecting recognition, measurement, disclosures and broader reporting considerations.
In this webinar, our experts explain:
Designed to be practical and accessible, this session focuses on what the changes mean in real-world terms and how organisations can begin planning for a smooth transition.
This webinar is ideal for:
By attending this webinar, you will:
FRS 102 will affect more than large companies. Discover how lease accounting, revenue recognition and disclosure requirements impacts owner-managed businesses.
Are you viewing the amendments to FRS 102 as a compliance headache – or a springboard for lasting improvements across your finance function? Pinkesh Patel, Head of Financial Reporting, shares how to develop a robust conversion plan that delivers both control and strategic value.
Discover how FRS 102 updates impact leases in Construction, revenue, and reporting. Learn key challenges and steps to stay compliant and ahead.