FRS 102: Section 1A and other changes – advanced insights

This event is hosted by BRC Associate Member, Moore Kingston Smith.
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Major changes to FRS 102 are now in effect following the Financial Reporting Council’s 2024 Periodic Review. As organisations move beyond initial implementation, this further series of bite-size webinars explore some of the more complex areas of the new requirements and their application in practice. 

As part of our second FRS 102 webinar series, this webinar provides a comprehensive update on the remaining changes to FRS 102, focusing on areas that may have been overlooked or require further clarity following implementation. 

  • Small entity disclosure requirements (changes to section 1A)
  • Changes to company size thresholds
  • Additional amendments impacting financial statements
  • Common implementation challenges across ‘other’ areas
  • Practical considerations  

If you have a question you’d like to ask in advance, please submit it here.

We’re also running two more webinars on lease accounting and revenue recognition on 8 and 15 September, these are also available to register for on our events page here.

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