FRS 102 changes: impacts on financial reporting for M&A transactions
ArticleHow to navigate FRS 102 changes affecting financial reporting in Sale and Purchase Agreements for M&A transactions.

London
Partner, Head of Sale and Purchase Agreement Advisory
As head of our Sale and Purchase Agreement (SPA) advisory practice, I specialise in advising buyers and sellers of businesses on how to arrive at the final equity price, and on the financial aspects of the SPA. This is a subjective area where specialist involvement can make a significant difference to value. Our SPA team provides technical analysis and negotiation support pre- and post-deal, to ensure clarity on the final purchase or sale price of a business, ensuring that our client's position is optimised and protected.
Since qualifying as a chartered accountant, I've built up over 20 years of transactions experience on UK and cross-border deals, acting for private equity houses, corporates and individual shareholders. My background prior to specialising in SPAs was financial due diligence with special focus on the education sector.
Outside of work, I enjoy spending time with my wife and our twin boys, practising martial arts – having competed internationally in my younger days – and travelling.
How to navigate FRS 102 changes affecting financial reporting in Sale and Purchase Agreements for M&A transactions.
When lenders should seek advice on an SPA, rather than relying on the buyer or seller to drive the SPA process.
Partner, Head of Sale and Purchase Agreement Advisory