FRS 102 Second Review: an Essential Half-Day Guide to 2026
This half‑day course distils the most important amendments to FRS 102 into an accessible, expert‑led update. Packed with practical guidance, you will leave fully briefed on the changes that matter and ready to apply them in practice.
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Overview
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- Online Live from £438.00Price includes VAT
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FRS 102 Second Review: an Essential Half-Day Guide to 2026
This essential half‑day course distils all the major changes arising from the Second Periodic Review of FRS 102, giving you a practical, structured walk‑through of the new requirements. You’ll explore the full suite of updates to lease accounting for lessees, from identifying a lease and applying recognition exemptions through to initial and subsequent measurement, reassessment, modifications, and the latest presentation and disclosure rules. The session also demystifies the revised five‑step revenue recognition model, including contract identification, performance obligations, transaction price, allocation and revenue‑timing considerations, plus the treatment of contract costs. Finally, you’ll receive a concise briefing on further key amendments covering small company disclosures, uncertain tax positions, accounting policies, business combinations, associates, and the transitional arrangements you’ll need to apply for 2026. Perfect for anyone preparing or auditing financial statements under FRS 102, this course gives you the insight and confidence to implement the new standard effectively.- No extra learning materials
How is training delivered?
Learn through our live online classroom
Courses are delivered through Online Classroom Live, our premium online study mode comprising a virtual classroom with interactive features to replicate a real-life classroom..
Online Classroom Live offers a host of benefits to support your learning in the following ways:
Interactive features replicate a real-life classroom to keep you fully engaged
Course notes are shared by your tutor highlighting points and sharing knowledge
You will regularly share your opinions and ask questions via instant live chat messaging and contribute to class polls
Work with fellow learners in smaller group breakout rooms
Access library of online content and pre-recorded lectures 24/7 if you miss a class or want to recap on anything
View more about our Online Classroom Live.
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