Preparing for Changing Accounting Standards and Companies Act Regimes (2024)

This is a topical course and its content will reflect that. The session will use practical examples and case studies, where relevant, and will cover:

• Progress on the periodic review of FRS 102 and FRS 105
• Putting leases on balance sheet
• The five step revenue recognition model
• Changes to small company disclosures
• Consequent changes to other relevant accounting standards and SORPs
• Companies House reform – changes to small and micro company exemptions
and filing requirements
• Other Companies Act changes in the pipeline