Practical Case Studies on the FRS 102 Changes Affecting Small Companies 12 April 2027

Timing 13:30 – 16:30
Speaker Guy Loveday

This course will use practical case studies to explain the changes to FRS 102 taking effect for accounting periods commencing on or after 1st January 2026. In particular:

• Leases
• Accounting for rent reviews and break clauses
• Accounting for lease incentives
• Accounting for options to extend property
• Accounting for leasehold improvements
• Transition case studies
• Related party disclosures - appreciating the impact of the widened definition of related party and the useful clarification from the FRC.

The course will also look at the government’s modernisation of company reporting initiative and the expected impact on small and micro sized companies and the latest developments as regards the filing of profit and loss accounts by these companies.

DSCA Courses will endeavour to provide a link to a video of this presentation to anyone who booked but was unable to attend the Zoom presentation.

Names and addresses of ALL delegates must be supplied in this Delegate Registration Form at the time of your booking.