Mastering the FRS 102 Second Review: Your 2026 Roadmap
This course covers the key differences between revised versions of FRS 102 & FRS 105
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Overview
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- Online Live from £882.00All courses Inc VAT and excludes exams
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Mastering the FRS 102 Second Review: Your 2026 Roadmap
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. A half-day briefing on this subject is also available.- 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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