This seminar will help navigate through the practicalities and approaches to these changes:
· What’s changed for FRS 102 and FRS 105 for periods commencing 1 January 2026
· Common recognition, measurement and disclosure issues – and the different approaches under FRS 102 and FRS 105
· Update on filing rules for small and micro entities under the Economic Crime Act
James Charlton
James is an experienced trainer specialising in financial reporting, audit and the charity sector. James also has experience in the banking and insurance sectors. He brings energy and interactivity to every course that he delivers.
James worked in the audit technical team at a national mid-tier firm before becoming an independent training consultant, providing financial reporting and audit technical advice to the audit and accountancy departments, writing and reviewing technical materials for the practice, and performing engagement quality control reviews on audit files.
The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.
If you wish to view or download handout materials, before the day of the webinar, they will also be available through your document library on https://events.accaglobal.com.
Price
Price (excluding VAT) 70 GBP
Location
United Kingdom
Date & time
16 October 2026, 09:30 - 12:30
Enquiries
Email enquiries UKCL@accaglobal.com
