Disclosure Requirements Under Revised FRS 102 - What Small Companies Need to Know

Introduction

The Revised FRS 102, effective for accounting periods beginning on or after 1 January 2026, introduces expanded disclosure requirements for qualifying small companies and groups.

Although the changes take effect in 2026, early preparation is essential, especially for those involved in group account preparation, as most of the updates increase the current reporting obligations.

This short, focused webinar will provide you with a clear understanding of the upcoming changes and provide practical guidance to ensure a smooth and compliant transition.

What You Will Learn

This webinar will cover the following:

• Small company recommended disclosures that are now mandated - summary of new information required
• Impact on comparatives and where to include the extra information
• Impact on new disclosures relating to dividends on corporation tax reports to HMRC
• Additional matters to consider relating to lease accounting, revenue recognition and transition year disclosures. Which of these, if any, should or must be applied by small companies

This pre-recorded webinar will be available to view from Thursday 21st August 2025

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.