Specifically aimed at the preparation of accounts under Section 1A Small Entities of FRS 102, and FRS 105, this webinar covers topical reporting issues relevant to late 2023 and early 2024 year-ends.
Helpsheet explaining the Periodic Review 2024 amendments to FRS 102 Section 1A, effective from January 2026. Key changes to FRS 102 Section 1A include expanded related party disclosures and consequential amendments to reflect changes to lease accounting, revenue recognition, share-based payments and taxation.
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.
This course uses case studies to demonstrate the changes and covers disclosure requirements related to going concern, related parties and dividends, tax, provisions and contingent liabilities and, leases.
