This module will enable you to
- Discuss the FRC's periodic review and the key amendments
- Work out which of your leased assets should move onto the balance sheet
- Explain the new five-step model for revenue recognition in contracts with customers
- Recognise updated presentation and disclosure requirements for small entities
About the module
Following the Financial Reporting Council's periodic review new UK and Irish financial reporting standards were published in September 2024.
All the standards have seen a significant amount of change with some requirements being clarified and others being updated completely. This short course examines the more notable amendments - those in the areas of leasing, revenue recognition and small company disclosure requirements.
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Rishi S
08 Apr 2025
08 Apr 2025
A relevant course!
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More in this series
Take a look more modules from the series: 2025 UK & Irish GAAP Updates
This course is only available as part of an accountingcpd licence.