As accountants in business and practice prepare for the Periodic Review 2024 amendments to UK GAAP, it is important to remember that the changes aren’t just about revenue recognition and leases. Amy Trappe takes a look at the other changes affecting the financial statements.
Held on 9 June 2025, the Corporate Reporting Conference 2025 brought together key voices from the standard-setter and experts in practice to explore the upcoming Periodic Review 2024 amendments, the most significant changes to UK GAAP in over a decade, set to become effective from 2026. Attendees also heard directly from the government, gaining insight into what’s coming next for the UK corporate reporting landscape.
Part of a series of webinars exploring amendment to UK GAAP, this webinar covers “other” amendments to UK GAAP introduced by the Periodic Review 2024 beyond the amendments to revenue and lease accounting.
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.
Technical helpsheet providing practical tips for implementing amendments to FRS 102 introduced by the UK GAAP Periodic Review 2024. It covers updates on cash flows, financial instruments, business combinations, share-based payments, and income tax.
