The Periodic Review 2024 amendments to FRS 102 are applicable for accounting periods beginning on or after 1 January 2026.
There are significant changes to financial reporting following these amendments and to help you understand the impact they will have on your business, we’ve produced five factsheets on areas of specific interest.
Summary of the changes to lease accounting
Summary of the corporate tax implications
Summary of the impact on disclosure
Summary of the changes to revenue recognition
Summary of the changes to small entities reporting under FRS 102 section 1A
If you have any queries relating to areas discussed in these factsheets, please get in touch with Anna Hicks.
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Anna Hicks
Partner, London
Key experience
Anna works with client teams, advising on audit and accounting matters as well as supporting technical training and technical publications.
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