A webinar exploring the revenue recognition requirements of Period Review 2024, including guidance on the new Five Step Revenue model, and how SMEs are affected.
11:00 - 12:00
Date: 28 July 2026
This practical webinar is designed to help accountants and finance professionals understand and apply the revenue recognition requirements of the latest update to UK GAAP, with a focus on how recent changes impact financial reporting for smaller entities.
This includes detailed guidance on the new Five Step Revenue model, followed by a deep dive into the most frequently occurring areas that affect SMEs together with practical examples on variable consideration, principal versus agent considerations, and the accounting treatment of licences.
Learning outcomes:
CPD units: 1
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Danielle Stewart OBE is a specialist financial reporting advisory partner at RSM. Known for her expertise in delivering complex financial reporting services, she also manages a diverse portfolio of fast-growing mid-market businesses.
Throughout her career, Danielle has been involved in the regulatory aspects of the profession. Her commitment to helping to shape the regulations and standards that impact our clients is evident in her influential roles and contributions.
Danielle represents RSM UK on the CCAB’s Technical Partners Group and is Vice Chair of the ICAEW’s Financial Reporting Committee (FRC), which issues responses on all financial reporting-based consultations from both UK and global regulators and standard setters.
Danielle advises the Department for Business and Trade (DBT) on many different projects, as a member of their Accounting Stakeholder Group. Danielle is also a member of the UK Endorsement Board’s (UKEB) Technical Advisory Group (AFIAG). The UKEB endorses new IFRS standards for use in the UK, and the AFIAG advises them on the technical implications of those standards.
Danielle’s contributions to the profession have been recognised with several prestigious accolades. In June 2013, Danielle received an OBE for her lifelong services to developing accountancy regulations and standards. Additionally, in 2017, she was awarded an Honorary Lifetime Fellowship from the Association of International Accountants, reflecting her significant contribution to international financial reporting standards.
Danielle’s expertise continues to shape the landscape of financial reporting, ensuring that RSM UK and its clients remain at the forefront of the industry.