Enterprise series: Are you prepared for FRS 102?
FRS 102 (the accounting standard used by many UK businesses) is having its biggest shake-up in years. The changes could affect your key financial metrics and have the potential to impact borrowing capacity if not managed correctly. The revised standard comes into effect for accounting periods beginning on or after 1 January 2026, leaving little time to prepare.
Join our panel of experts as they discuss the changes and what they will mean for businesses going forward. They will discuss:
- The new requirements for revenue recognition.
- The new on balance sheet model for accounting for leases.
- Changes to disclosure requirements for small entities.
- Other changes that may impact your business.
- Your questions on what this means for your business.
If you have any questions for our panel, you’ll have the chance to raise them in our live Q&A or you can submit them in advance here.
Date: December 10, 2025
Time: 10:00 – 10:45am
Speaker Panel:
Chair: Esther Carder, Partner - Head of Media, Moore Kingston Smith
Karen Wardell, Partner, Head of Technical, Moore Kingston Smith
Tessa Park, Technical & Training Partner, Moore Kingston Smith
Location:
Online - Zoom
