Insights

Major FRS 102 lease changes for Irish entities—learn how on-balance sheet rules affect your business before 2026.

Explore key changes to FRS 102 Section 23, including the new five-step revenue model and its impact on financial reporting in Ireland and the UK.

From April 2027, Companies House will require all UK entities to file digital accounts. Learn what’s changing and how to prepare for the new rules.

Explore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.

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.

Understand the key differences between existing legislation and proposed amendments in the Omnibus update. Stay informed on regulatory changes, CSRD reporting scope, assurance requirements, and EU Taxonomy updates.

The EU’s Omnibus Package proposes major changes to CSRD, reducing scope by 85% and delaying Wave 2. Discover what this means for your sustainability journey.

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.

Discover how CSRD changes impact sustainability reporting and finance. Stay ahead with key insights on regulatory updates, challenges, and actions businesses can take.

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.