Preparing for FRS 100–105 changes

As you may be aware, on 27 March 2024 the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), accounting standards applicable in the UK and Ireland.

Our Audit Professional Standards team will be hosting a webinar on Thursday 23 October focusing on the updates and how you can prepare for the changes.

The session will include:

  • A high-level overview of the key changes, focusing on revenue and lease accounting;
  • The impact of the changes on small and micro entities;
  • How to prepare for the upcoming changes;
  • Resources that we have available.