The shake-up of UK accounting standards under FRS 102 will affect how companies account for operating leases and revenue in their financial statements. It takes effect for periods commencing 1 January 2026, so now’s the time to get ahead.
On 28 October, our specialists will help you understand what’s changing and how to get your business ready.
What we’ll be covering
- An overview of FRS 102, with practical examples of how the changes will affect financial statements and business decisions
- Steps you can take now to prepare for a smooth transition ahead of 1 January
- How the accounting changes may influence your corporation tax calculations and tax planning
- The changes to UK company size thresholds from April 2025 and their impact on your financial reporting obligations
- Changes to Companies House filing requirements, especially for small companies