Preparing Financial Statements under the Revised UK GAAP
Speaker
Introduction
With significant changes to UK GAAP now taking effect, accountants and finance teams need to understand both the technical requirements and the practical implications for financial reporting, disclosures and internal processes. This practical webinar will provide an update on the latest developments and focus on the real-world application challenges arising from the revised FRS 102 framework.
What You Will Learn
This webinar will cover the following:
- Overview of all latest UK developments:
- New versions of FRS 102, FRS 102 (1a) and FRS 105
- Other new requirements - supplier finance arrangements and tax provisions
- Practical focus on key issues for adoption of new FRS 102 - what needs to be done and when:
- Lease accounting - basic requirements and practical application points
- Revenue recognition
- Other changes such as new disclosures, transition arrangements and impact on FRS 105 and FRS 101
- Other related financial reporting issues:
- New SME thresholds - latest position and other current or potential Companies Act changes
This pre-recorded webinar will be available to view from Friday 30th October 2026
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