The Periodic Review 2024 amendments are the most significant changes to UK GAAP since the introduction of FRS 102 and FRS 105. As preparers start to familiarise themselves with the amendments, the FRC’s Stephen Maloney highlights how stakeholder feedback helped shape the key changes.
The Corporate Reporting Faculty explains the purpose of the FRC’s periodic review of UK GAAP and provides an overview of the changes to FRS 102 and other standards.
Focusing on FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, this webinar covers topical issues relevant to the preparation of financial statements with 2025 year-ends.
Watch experts in practice and speakers from the Financial Reporting Council discuss the key changes to FRS 102 and FRS 105 at the Corporate Reporting Faculty’s recent event. Plus tips on how to prepare for new revenue and lease accounting requirements.
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 issued to help ICAEW members with practical tips on how to implement the amendments to FRS 102 introduced by the Periodic Review 2024.
