Webinar – FRS 102: Revenue recognition – advanced insights

Major changes to FRS 102 are now in effect following the Financial Reporting Council‘s 2024 Periodic Review. As organisations move beyond initial implementation, this further series of bite-size webinars explore some of the more complex areas of the new requirements and their application in practice. 

As part of our second FRS 102 webinar series, this session will build on the fundamentals to explore more nuanced and judgement-heavy areas of revenue recognition under the new five-step model. 

• Applying the five-step model to complex contracts 

• Principal vs agent considerations in practice 

• Variable consideration and contract modifications 

• Sector-specific challenges and grey areas 

• Transition issues  

If you have a question you’d like to ask in advance, please submit it here. 

We’re also running two more webinars on lease accounting and section 1A & other changes on 8 and 22 September, these are also available to register for on our events page here.