The application of FRS 102 and FRS 105 continue to present companies and their advisors with many challenges, and with major changes around the corner there’s lots to stay abreast of. This update will address all the topical issues and recent changes to the rules. Exact content will depend on what is topical at the time of the training but is likely to include: Imminent changes to size limits – practical considerations, Update on implementation of the Economic Crime and Corporate Transparency Act, The FRS 102 periodic review – what firms need to be doing now in preparation, Frequently asked questions on small and micro entity disclosures, Common problem areas when applying FRS 102 and FRS 105 and how to tackle them