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FRC to host webinar on its next periodic review of FRS 102

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06 Aug 2021

The Financial Reporting Council (FRC) is starting the next periodic review of FRS 102 (and other UK and Ireland accounting standards).

Part of the process involves seeking views from stakeholders on those areas that might be considered as part of the review.  In addition to stakeholder feedback the review will consider recent developments in financial reporting (such as changes in IFRS) and relevant developments in the wider reporting framework. 

To help inform stakeholders, the FRC will be hosting a short webinar on 13 September (15.00-15.30) to provide additional information about the review including next steps. 

The FRC will also be holding roundtable events so that stakeholders can discuss the review in more detail and share their views directly:

  • the first roundtable on Thursday 23 September (15.00-16.00) will be primarily to discuss matters relevant to large and medium-sized entities.
  • the second roundtable on Wednesday 13 October (15.00-16.00) will be primarily to discuss matters relevant to small and micro entities.

A press release including details of how to register for the webinar and roundtable events and a podcast discussing the importance of the periodic review is available on the FRC website.

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