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.
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.
Pressure points and action plans from our South and Midlands finance leader discussions to help you navigate FRS 102 updates in 2026.
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’.
Discover how FRS 102 updates impact retail leases, revenue, and reporting. Learn key challenges and steps to stay compliant and ahead.
Explore key FRS 102 amendments including revenue recognition, lease accounting, fair value, and IFRS alignment.
Explore the top financial services trends shaping 2025 and discover new opportunities for growth.
How to navigate FRS 102 changes affecting financial reporting in Sale and Purchase Agreements for M&A transactions.
Common financial reporting and accounting issues you need to be aware of when trying to simplify a group structure.
Taking you through the technical changes to the accounting guidance
We’ve laid out the key items you need on your conversion project plan
Our FY26 illustrative accounts provide practical guidance for UK companies reporting under FRS 102.
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.
