Understanding the wider impact of the biggest financial reporting update in over a decade
Date: Wednesday 4 March 2026
Timings: Registration and breakfast from 8.30am for a 9.00am start, with the event closing at 11.00am (approx.)
Location: The Catalyst, 3 Science Square, Newcastle Helix, Newcastle upon Tyne, NE4 5TG
Up to 2.5 hours of verifiable CPD*
You know that FRS 102 is changing, but why does it matter?
The forthcoming amendments to FRS 102 represent the most significant overhaul of UK GAAP in more than a decade. While much of the focus has been on the accounting mechanics, the implications go well beyond the numbers – potentially affecting company size, business valuations, financing arrangements, distributable reserves, and tax positions, alongside many other areas of commercial decision-making.
Join us for a focused morning session that looks at the changes from three perspectives: accounting, tax, and commercial – helping you understand not just what is changing, but what it means for your business.
What we’ll cover:
- The key FRS 102 changes, including leases and revenue recognition
- How the FRS 102 changes interact with UK tax rules, and what this means in practice for income recognition, tax reliefs, thresholds and compliance
- The commercial implications including, how this may impact external stakeholder perception, banking covenants, valuation implications and deal preparation
- Practical considerations to help you plan ahead and avoid surprises
Who should attend:
- Finance Directors and Financial Controllers
- Those responsible for reporting under FRS 102
- Business owners and advisers wanting to understand the wider impact of the changes
- Anyone involved in tax planning, financing, or strategic decision-making
To register your place, please complete the online form below or email events@unw.co.uk.
*Attendance is eligible for up to 2.5 hours of verifiable CPD, subject to the requirements of your professional body.
Register to attend:
