Changes to FRS 102 affecting small companies

Keep your financial reporting knowledge current with practical guidance on the latest FRS 102 changes affecting small companies.

Overview

Stay up to date with the latest financial reporting developments affecting small companies and the practitioners who advise them. This practical webinar will guide you through key changes to FRS 102 and FRS 105, recent disclosure requirements, and wider corporate reporting developments, helping you prepare clients for the next reporting cycle.

Through practical examples and case studies, we'll explore new related party and going concern disclosure requirements, revenue recognition, provisions, loan modifications, and the accounting treatment of fixed and variable consideration.

The session will also provide an update on the Government's modernisation of corporate reporting initiative and the latest Companies House changes, equipping you with the knowledge and confidence to apply the latest requirements in practice.

Key features
Speaker
Further information

Key features:

· The new related party transactions disclosure requirements and the FRC clarification

· Related party transactions case study

· The new going concern disclosure requirements

· The concepts of fixed and variable consideration and case study featuring refund assets and liabilities

· Revenue recognition transition case study

· The new approach to the disclosure of provisions – including deferred tax provisions

· The government’s modernisation of corporate reporting initiative

· Companies house changes

Accounting for loan modifications under FRS 102 and FRS 105

Guy Loveday

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community. He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company. Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

Price

Price (excluding VAT) 70 GBP

Location

United Kingdom

Date & time

04 December 2026, 09:30 - 12:30 GMT

Enquiries

Email enquiries UKCL@accaglobal.com

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Changes to FRS 102 affecting small companies

Overview

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