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.
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.
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