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Triennial review - amendments to FRS 102 and other UK standards

The triennial review amendments to FRS 102 are effective for accounting periods beginning on or after 1 January 2019, with early adoption generally permitted. Consequential amendments have also been made to other UK standards, including FRS 105.

Many of the amendments aim to clarify rather than change accounting treatments, but there are significant changes to some areas. This page brings together expert commentary and practical guidance from ICAEW.

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Factsheets, FAQs and helpsheets

2019 UK GAAP Accounts Factsheet

This factsheet provides a detailed look at the Triennial review 2017 and other amendments to UK GAAP standards. The changes are mandatory 1 January 2019. Updated 04 December 2020.

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Articles and blogs

FRS 102: What's changed, when and how?

This three-part blog provides an overview of the areas affected by the triennial review amendments, explains which changes can be implemented when, and outlines how to apply them.