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Accounting by charities: FRS102 Periodic Review Article

Charities SORP update: FRS102 changes, tiered reporting, and impact reporting guidance.

Jason Crawford
| 4 min read | 15 Dec 2025
FRS 102 Periodic Review series: Other changes Article

On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.

Louise Kelly
Jason Crawford
| 7 min read | 24 Mar 2025
FRS 102 Periodic Review series: Accounting for leases Audit and Assurance

On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.

Louise Kelly
Jason Crawford
| 7 min read | 24 Feb 2025