FRS 102 - Current Issues and 2026 Changes (Mar 26)
Category: Financial Reporting | Duration: 2hrs | Tag: VODFRCOUK26D1S1 | Type: Video | Course Level: Need to Know | Speaker: Lindsay Webber | Date: 03/03/2026 10:00
Course Details
FRS 102 continues to evolve, and 2026 brings significant changes that will impact how you prepare financial statements for your SME clients. This essential session will equip you with the knowledge and practical tools needed to navigate the upcoming triennial review amendments. In this session we cover the changes coming to leases and revenue. We'll also explore the often-overlooked area of judgements and estimates disclosure - an area of increasing regulatory focus.
In this course Lindsay Webber and Lungi Sepotokele cover the following topics:
- Effective dates and transition provisions
- Revenue recognition
- Leases
- Supplier finance arrangements
- Judgements and estimates
CPD Course Speaker
OmniPro Strategic Solutions
Lindsay Webber
As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.