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Auditing and Accounting Refreshers and Updates

Auditing and Accounting Refreshers and Updates

FRS 102 - Accounting for Income - Practical Considerations

Date: 12th May 2026

Time: 10:00am - 12:00pm

CPD hours: 1.9 hours

Pricing

Non member: £99.00 + VAT

Presenter

Clare Jones

About Clare

Objectives

This webinar will provide essential technical knowledge of applying the new five-step model in accounting for revenue under FRS 102, effective for periods beginning on or after 1 January 2026. It will highlight the key principles and practical applications of recognising and measuring revenue.

Key Topics

  • The key principles in the five-step model
  • Practical challenges for revenue recognition and measurement, including identifying performance obligations and variable consideration
  • Measuring contract assets and contract liabilities
  • Understanding the disclosure requirements
  • Overview of the transitional arrangements

Who Should Attend 

All levels of staff who are involved in the preparation and/or audit of financial statements prepared under UK GAAP and who need to keep up to date on the changes in FRS 102 effective 1 January 2026.

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What's Included

  • Expert Knowledge from an Industry-Leading Speaker
  • Verifiable CPD hours
  • CPD Tracking and Certificate
  • Live Webinar (if a future date is listed) with Q&A
  • The Recording of the Event
  • Supporting Materials