2026 Accounting General Update (Jan)

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2026 Accounting General Update (Jan)

£55.00 (Exc. VAT)
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Presented by Guy Loveday. 2 CPD Hours/Units

Course Description: This course will provide;

“an essential update for accountants involved in the preparation and/or audit of statutory accounts under frs 102, frs  102 s1a and frs 105”

“with property leases coming on to the balance sheet under frs 102 a number of new accounting issues will need to be dealt with”

  • Companies House jump the gun!
  • Guidance on applying the lessee accounting exemptions under FRS 102
  • When is a lease not a lease?
  • Coping with changes to the lease term and rent reviews now that property leases are on balance sheet
  • Revenue recognition under FRS 102 and FRS 105 – understanding variable consideration and dealing with rights to return
  • Preparing for transition to the revised FRS 102 and FRS 105

About the Presenter: Guy Loveday is Joint author of Butterworth's Financial Reporting and Accounting Service and a member of the lecturing panels for both the ICAEW and the ACCA. He specialises in Auditing and Financial Reporting updates, for accountants in practice and industry, and in Finance courses for members of the wider financial community. He also provides a consultancy service to assist companies in preparing their annual financial statements. Guy makes occasional television appearances and has regularly written for Accountancy magazine for many years.

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