Displaying 1-10 of 10 results
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FRS 102 Leases (effective 2026)
- Helpsheets and support
- 19 Jan 2026
- PDF (1,071kb)
With a focus on lessee accounting, this factsheet introduces the key changes to accounting for leases brought in by the Periodic Review 2024. It provides examples, practical tips and guidance.
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Preparing and filing UK small entity accounts
- Helpsheets and support
- 05 Nov 2025
- PDF (449kb)
This factsheet considers simplifications available to small entities and the criteria to be met. Updated November 2025.
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FRS 102 Deferred Tax factsheet
- Helpsheets and support
- 07 Oct 2025
- PDF (441kb)
This factsheet provides an overview of FRS 102's accounting and disclosure requirements for deferred tax. Updated for amendments relating to international tax reform and the Periodic Review 2024.
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FRS 102 Overview
- Helpsheets and support
- 31 Jul 2025
- PDF (525kb)
This updated factsheet provides a high-level summary of FRS 102 and includes practical tips and guidance on some common pitfalls.
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FRS 102 Revenue from Contracts with Customers (effective 2026)
- Helpsheets and support
- 15 Jul 2025
- PDF (757kb)
This factsheet introduces the new five-step model for revenue recognition brought in by the Periodic Review 2024. It provides examples, practical tips and guidance on challenging areas.
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FRS 102 Periodic Review 2024 Amendments
- Helpsheets and support
- 07 Mar 2025
- PDF (541kb)
This factsheet provides an overview of amendments to FRS 102 introduced by the Periodic Review 2024. It offers practical tips and guidance to help entities prepare for the changes.
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FRS 102 Debt for equity swaps
- Helpsheets and support
- 05 Jun 2018
- PDF (216kb)
This factsheet explains how to account for ‘debt for equity swaps’ in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
FRS 102 - Impairment of assets
- Helpsheets and support
- 07 Mar 2018
- PDF (380kb)
This factsheet is a summary of the basic principles of accounting for impairment with practical guidance to will help with implementation.
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Financial instruments: FRS 102 factsheet
- Helpsheets and support
- 14 Oct 2020
- PDF (500kb)
Summarising the requirements of FRS 102 for basic and other financial instruments, this factsheet includes practical tips and illustrative examples.
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FRS 102 Financial Instruments - Hedge Accounting
- Helpsheets and support
- 14 Dec 2022
- PDF (495kb)
This factsheet outlines the key requirements of FRS 102 in respect of hedge accounting and includes practical examples on their application.
Displaying 1-10 of 10 results