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The FRC has progressed its second periodic review of UK GAAP and is now seeking feedback on its draft amendments recently published in Financial Reporting Exposure Draft (FRED) 82. These amendments have a proposed effective date of 1 January 2025.
Focusing on FRS 102 and FRS 105, this webinar will provide an overview of the key proposed amendments and explore the merits of the proposals and their practical implications for UK GAAP reporters.
The proposals include: a new model of revenue recognition in FRS 102 and FRS 105; a new model of lease accounting in FRS 102; and various other incremental improvements and clarifications. The proposed amendments focus on updating UK accounting requirement to reflect changes in IFRS Accounting Standards, albeit with simplifications. There will also be the opportunity to ask questions.Benefits of attending:
Sophie Parkhouse, Albert Goodman Sophie is the Technical and Training Partner and main point of contact in Albert Goodman for all financial reporting technical queries and is responsible for the ongoing development of her firm’s overall CPD training strategy and delivery.Sophie also leads on Albert Goodman’ ESG service line, supporting businesses develop their sustainability strategy including net zero plans as well as the reporting requirements of Streamlined Energy and Carbon Reporting (SECR) and Energy Saving Opportunity Scheme (ESOS).Sophie is a member of ICAEW’s Financial Reporting Faculty Board, sits on ICAEW’s Practice Committee this year and Chair’s the ICAEW Southwest Technical Advisory Committee.
Simon Kettlewell, HAT Group of accountants:Simon is a director at HAT Group of Accountants. He heads up the Technical Function, which includes writing and presenting technical update courses.He is also involved in carrying out quality control file reviews, working on the technical help line and writing their core corporate manuals. He is also a Board member of ICAEW's Financial Reporting Faculty.
Access to this webinar is included within membership of the Financial Reporting Faculty, ICAEW members and to subscribers of International Standards. For more information about faculty membership and our latest joining offers, please visit icaew.com/joinfrf.
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