14/07/2026
Do you understand the tax implications of FRS 102 changes to revenue recognition?
With updates to FRS 102 coming into effect for accounting periods starting on or after 1 January 2026, many businesses will see changes in how they recognise revenue in their financial statements. While the accounting impact is important, it’s just as critical to understand the knock-on effects for tax. Here, Partners Robert Pluck and Amanda Etty along with Senior Tax Manager Laura Blows give you clear breakdown of what these changes could mean for your organisation.
With updates to FRS 102 coming into effect for accounting periods starting on or after 1 January 2026, many businesses will see changes in how they recognise revenue in their financial statements. While the accounting impact is important, it’s just as critical to understand the knock-on effects fo...