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FRS 102 Update- Meet the FRC

Summary

In March 2024, the Financial Reporting Council (FRC) issued amendments to FRS 102 and FRS 105 as part of its periodic review of the standards. The effective date for most amendments is periods beginning on or after 1 January 2026, with early adoption permitted. Given that the effective date is close we invite you to meet the FRC to further your knowledge on the changes to the standards
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Venue details:  
Chartered Accountants - Belfast Office, Linenhall Street, Belfast
Start date & time:  
15 October 2025 14:30
End date & time:  
15 October 2025 16:30
Price:  
By registering for this course you have accepted the terms and conditions
CPD hours:  
2.00
Schedule details Select session for meeting registration
No sessions have been associated with this event.
Speaker details
Product type:  
CPD course

Format

This course will be delivered in person at our Belfast HQ, The Linenhall, 32-38 Linenhall Street, Belfast, Antrim, BT2 8BG  on 15 October 2025, from 2.30pm to 4.30pm

Who should attend

This event is recommended to any members who use the FRS 102 and FRS 105 accounting standards. This could include accountants in practice, auditors, preparers and users of financial statements

Course overview

Stephen Maloney and Jenny Carter from the FRC will be in attendance to discuss these amendments and the event will be hosted by Robert Kirk.

  • An overview of the changes to FRS 102 and FRS 105
  • Lease accounting under FRS 102 and a move towards more on-balance sheet leases
  • Revenue recognition under both FRS 102 and FRS 105, and the move towards a five-step revenue recognition model
  • Targeted disclosures related to Supplier Finance Arrangements
  • How companies may be impacted by the changes
  • Transition and effective dates

Key learning outcomes

By the end of this course, participants will be able to:

  • Understand the key upcoming changes to the FRS 102 and FRS 105 Standards.
  • Understand the process for transitioning from the current versions of FRS 102 and FRS 105 to the updated version.
  • Understand the key challenges that preparers may face when applying the updated version of the standard.

Speaker Bio

Gillian Bane

Contact us

If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at (+353) 01 523 3930

Category:  
Audit and assurance, Complimentary CPD, Financial reporting, Practice and business improvement
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