FRS 102 Periodic Review Transition Workshop
This course will use a comprehensive case study to take you through all the important steps of the FRC’s ‘periodic review’ of FRS 102-
06May26
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The FRC’s ‘periodic review’ of FRS 102 takes effect from periods commencing 1 January 2026 and, as when FRS 102 was first introduced, the transition will require careful consideration. This course will use a comprehensive case study to take you through all the important steps. Topics covered will include: Recap on key changes on leasing and revenue recognition, Options and requirements on transition – including relevant journals, Other changes to consider, Key disclosure requirements and how they differ from the current standard, What the transition means for small entities applying FRS 102 Section 1A
