PAST Webinars & Events19 May 2026
FRS 102: What the Changes Mean for Your Business
Join our business-focused webinar on the changes to FRS102, the updates that directly affect you and what you need to do next.
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PAST Webinars & Events19 May 2026
Join our business-focused webinar on the changes to FRS102, the updates that directly affect you and what you need to do next.
Articles5 Sep 2025
The Financial Reporting Council (FRC) has updated FRS 102 to bring its rules for recognising revenue in line with the international standard, IFRS 15. This updated guidance will be mandatory for accounting periods starting on or after 1 January 2026. (Early adoption is permitted from 1 January 2025.)