FRS 102: Major changes to lease accounting for Irish & UK entities
Report FRS 102: Major changes to lease accounting for Irish & UK entities
Major FRS 102 lease changes for Irish & UK entities—learn how on-balance sheet rules affect your business before 2026.
Louise Kelly
| 4 min read
FRS 102: Major changes to revenue recognition
Report FRS 102: Major changes to revenue recognition
Explore 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.
Louise Kelly
| 4 min read
FRS 102 periodic review: Small companies
Article FRS 102 periodic review: Small companies
Explore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.
Louise Kelly
| 6 min read
FRS 102 periodic review: Other changes
Article FRS 102 periodic review: Other changes
On 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.
Louise Kelly
| 7 min read
FRS 102 periodic review: Accounting for leases
Article FRS 102 periodic review: Accounting for leases
On 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.
Louise Kelly
| 7 min read
FRS 102 periodic review: Accounting for revenues
Article FRS 102 periodic review: Accounting for revenues
On 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.
Louise Kelly
| 5 min read