- Event dateTue 1 Dec 2026
- Event time11:00 - 12:00 GMT
- Attendance typeOnline
Implementing the Periodic Review amendments to FRS 102
| location | Online |
| Costs for event | Free to attend for all |
Event summary
Learning outcomes
- Find out about FRC resources available to assist accounts preparers comply with the Periodic Review amendments to FRS 102.
- Gain an understanding of how contractual terms could impact on how businesses must account for revenue.
- Learn about how specific lease terms can impact on how lessees must account for lease-related assets and liabilities.
With the latest Periodic review amendments to FRS 102 applying to reporting periods beginning on or after 1 January 2026, businesses should be developing implementation plans with some urgency.
Join experts from the FRC, Grant Thornton Ireland and Johnston Carmichael for clear, practical guidance on implementing the changes. The FRC’s Jenny Carter and Stephen Maloney will introduce new and updated FRC factsheets and resources designed to support accounts preparers.
Claire Thomson of Grant Thornton Ireland will explore the challenges of applying the five-step revenue recognition model, while Johnston Carmichael’s Alison McCurrach will examine lease accounting for lessees, including how contractual terms can affect the recognition and measurement of lease-related assets and liabilities. Alison will also set out some practical considerations to ease the process of implementing the amendments to FRS 102 more generally.
You’ll also have the opportunity to put your questions to the speakers during a live Q&A.
Who is this for?
- ICAS students and members
- Non-members
