Changes to FRS102 and it’s alignment to International standards
Technology lead Nick Winters and Media lead Mandy Girder talk about the upcoming changes to Financial Reporting Standard 102 (FRS102)
6 July 2025 | Authors: Nick Winters, Mandy Girder
Changes to FRS102
Partner and Technology lead Nick Winters, alongside new Media lead Mandy Girder talk about the upcoming changes to Financial Reporting Standard 102 (FRS102) and some principal differences in relation to leases and revenue, particularly for mid-market firms.
Leasing changes come into effect from periods commencing on or after 1 January 2026 and with it an impact on loan covenants, investor perceptions, and EBITDA metrics. But what can companies do to prepare, and should you consider bringing in expertise for such changes?
Watch their video in full to understand what can be done now to prepare for the changes ahead.
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