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Report FRS 102: Major changes to revenue recognitionExplore key changes to FRS 102 Section 23, including the new five-step revenue model and its impact on financial reporting in Ireland and the UK.
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Article Changes to filing options and requirements at Companies HouseFrom April 2027, Companies House will require all UK entities to file digital accounts. Learn what’s changing and how to prepare for the new rules.
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Article FRS 102 periodic review: Small companiesExplore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.
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Article FRS 102 periodic review: Other changesOn 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
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Reflecting on Progress and the Road Ahead
The 8th of March is International Women’s Day, a day to be conscious of the barriers women still face today in the quest for equality. This year’s International Women’s Day theme is "For All Women and Girls: Rights. Equality. Empowerment." and urges action to unlock equal rights, power, and opportunities for women.
There is a clear, collective call to action to increase the momentum and urgency in addressing barriers and biases women continue to face both personally and professionally.
We have come a long way since the United Nations (UN) first started marking International Women’s Day 50 years ago in 1975, with the inaugural focused theme ‘Celebrating the Past, Planning for the Future’ announced in 1996.
This came decades after 15,000 women walked the streets of New York City during the labour movement in 1908, demanding the right to vote. In 2025 as we reflect on the progress made, it is equally important to look ahead to the barriers that are yet to be broken and how we can accelerate action to achieve real equality.
Gender Equality: The Current Landscape
The World Economic Forum’s 2024 Global Gender Gap Index measures the current state and evolution of gender parity across four key dimensions: economic participation and opportunity, educational attainment, health and survival, and political empowerment.
The report indicates a lack of meaningful progress since 2023, stating it will take approximately five generations beyond the 2030 Sustainable Development Goal target to reach full parity. One of the areas constraining progress is workforce representation and leadership.
When we look at the global picture in organisations, Grant Thornton’s Women in Business 2025 Report highlights a 0.5 percentage point increase of females in senior leadership roles, up to 34% from 33.5% in 2024.
We know that when leadership reflects the society it serves, businesses are better placed to succeed. Our local Northern Ireland Women in Business Group Impact Report (2024) states that the most diverse executive teams are 39% more likely to outperform their peers on profitability.
Taking Action: How Leaders Can Drive Change
So, what can be done to build momentum and continue to boost female representation in the leadership space?
Whilst research points to a plethora of solutions, delivering lasting change starts with leadership accountability.
The ‘call to action’ for all business leaders and CEOs includes:
- Foster a culture that values women as equal players, lead delivery of your DE&I strategic priorities and measure success through meaningful targets. Be honest and transparent about challenges as well as progress, this will build trust and show your commitment to change.
- Sponsor the creation of a Female Talent Pathway within your organisation to champion female talent and provide them with the foundations to succeed. Offer coaching, mentoring, sponsorship, training and bespoke development to equip your future leaders with the confidence, knowledge and skills to thrive in senior leadership positions.
- Rigorously commit to ensuring policies and processes to eliminate barriers and potential bias. Tackle your organisation’s gender pay gap, take action to redress any imbalance and lead equal and transparent pay and reward practices.
A Moment for Reflection and Commitment
On International Women’s Day in 2025, we should reflect on the diversity of our teams, and ask ourselves how visible and vocal is our leadership of DE&I? How do you invest in female talent? What else could you do to remove barriers and bias? What else could you do to deliver lasting change? A little self-assessment could go a long way towards real gender equality.