FRS 102 Amendments - Preparing for 2026 & Beyond with Grant Thornton

Introduction

Presented by Ashleigh Ryninks and Felicia Gaie-Booysen of Grant Thornton, this webinar provides an in-depth look at the significant changes to revenue and lease accounting under FRS 102, effective from January 2026.

It will cover the new five-step revenue recognition model and the impact of lease accounting changes on financial statements.

This invaluable webinar will offer guidance on how to prepare for the transition, upskill your finance teams, and communicate these changes effectively to stakeholders.

What You Will Learn

This webinar will cover the following:

• Brief overview of FRS 102 Amendments (March 2024)
• Key changes to revenue and lease accounting
• Effective date and early adoption considerations
• Revenue Recognition - The Five-Step Model
• Identifying performance obligations
• Allocating transaction price
• Practical examples and implications
• Lease Accounting for Lessees
• Recognition of lease assets and liabilities
• Impact on financial metrics (e.g., EBITDA)
• Transition considerations
• Implementation Considerations
• Upskilling finance teams
• Updating controls and processes
• Communicating with stakeholders

This pre-recorded webinar will be available to view from Wednesday 1st October 2025

Alternatively, you can gain access to this webinar and 1,800+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.