FRS 102 Revised & Charity SORP 2026
ArticleA practical overview of the key changes to FRS 102 and the new Charity SORP, what they mean for charities and how they will affect financial reporting.
From financial statement presentation to processes, controls and covenants, the impact of the FRS 102 amendments can be far‑reaching – but preparing doesn’t need to be overwhelming. The key is to understand the impact on your business and plan the transition early, supported by the right resources to hand at the right time.
We’ve brought together all of our practical insights and tools to help finance teams move from awareness to action with clarity and confidence.
FRS 102 insights
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.
A checklist to prepare for the amendments to FRS 102
FRS 102Are 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.
Amendments to FRS 102: How will this impact the Construction Sector?
InsightDiscover how FRS 102 updates impact leases in Construction, revenue, and reporting. Learn key challenges and steps to stay compliant and ahead.
FRS 102 countdown: From roundtable to roadmap
ArticlePressure points and action plans from our South and Midlands finance leader discussions to help you navigate FRS 102 updates in 2026.
Amendments to FRS 102: Impacts for the TMT industry
ArticleThe 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’.
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.
What has changed under amended FRS 102?
ArticleExplore key FRS 102 amendments including revenue recognition, lease accounting, fair value, and IFRS alignment.
Financial services top themes in 2025
HubExplore the top financial services trends shaping 2025 and discover new opportunities for growth.
Article
Webinar: FRS 102: How to avoid year-end surprises
In this CPD‑accredited session, our specialists will share what’s changing and common challenges we're seeing finance teams face.
Article
A checklist to prepare for the amendments to FRS 102
We’ve laid out the key items you need on your conversion project plan
Annual financial reporting: FY26 illustrative accounts
Our FY26 illustrative accounts provide practical guidance for UK companies reporting under FRS 102.
Need a clear route through your first year of FRS 102 adoption?
You’ve seen what’s changing under revised FRS 102. Now you need to turn that understanding into action - and waiting until year‑end will only concentrate the risk.
If you want fewer surprises, a smoother audit and decisions you can stand behind, our implementation toolkits are designed to provide the structure and practical guidance your team need to guide them through the transition in-house with confidence.
FRS 102 events
Webinar