Key changes to FRS 102 following the Periodic Review
This session will cover the most significant changes and how they will impact upon practitioners.
Overview
The FRC undertakes a periodic review of FRS 102 every five years and issued amendments in March 2024. The amendments to the standards will in most cases be effective for accounting periods beginning on or after 1 January 2026. This session - presented by Steve Collings of Leavitt Walmsley Associates Ltd - will cover the most significant changes and how they will impact upon practitioners.
