FRS 102 Periodic Review Transition Workshop
This course will use a comprehensive case study to take you through all the important steps of the FRC’s ‘periodic review’ of FRS 102
Description
The FRC’s ‘periodic review’ of FRS 102 takes effect from periods commencing 1 January 2026 and, as when FRS 102 was first introduced, the transition will require careful consideration. This course will use a comprehensive case study to take you through all the important steps. Topics covered will include: Recap on key changes on leasing and revenue recognition, Options and requirements on transition – including relevant journals, Other changes to consider, Key disclosure requirements and how they differ from the current standard, What the transition means for small entities applying FRS 102 Section 1A
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