Mastering the FRS 102 Second Review

In March 2024 substantial amendments were issued to FRS 102, the Financial Reporting Standard Applicable in the UK and Republic of Ireland, following the second periodic review of FRS 102. The changes remove or reduce some of the key differences between FRS 102 and IFRS Accounting Standards, although some differences remain. They also make further focussed amendments to FRS 102. At the same time certain amendments have been made to FRS 105, the Financial Reporting Standard applicable to the Micro-Entities Regime. The revised versions of FRS 102 & FRS 105 will be effective for accounting periods commencing on or after 1 January 2026. This session considers the reasons for, and background to, the changes introduced, considers the detail of the significant changes made, and examines the transitional arrangements for adoption of the revised standard.

International students: £882

UK students: £882

UK/Home: £882

International: £882

11 August 2026

• Online, United Kingdom