FRS 102 and FRS 105 Training Course | 2-Day UK GAAP Workshop

This FRS 102 and FRS 105 Training Course is a 2-day technical workshop for accountants, auditors, finance directors and financial controllers across the UK and Republic of Ireland. Specifically, it provides comprehensive practical guidance on UK GAAP standards for SME and micro-entity financial reporting. Furthermore, the January 2026 amendments represent the most significant changes to FRS 102 since its introduction a decade ago. ICAEW Consequently, every finance professional involved in UK GAAP reporting needs urgent technical training to ensure fully compliant financial statements.

The FRS 102 Training Course covers core financial reporting principles for SMEs. Specifically, it addresses asset recognition and measurement, revenue recognition, lease accounting, financial instruments, and disclosure requirements. Furthermore, it covers the critical January 2026 amendments including the new five-step revenue recognition model and the revised lease accounting model for lessees. In addition, the programme addresses updates to fair value measurement, uncertain tax positions, business combinations, and the revised Conceptual Framework under Section 2.

The FRS 105 Training Course provides the simplified reporting framework designed specifically for micro-entities. Specifically, it covers the key differences between FRS 102 and FRS 105. Furthermore, it addresses the practical application of FRS 105 for micro-entity financial statement preparation. Consequently, participants gain a complete understanding of both standards and their interaction within the UK GAAP reporting framework.

Unlike online CPD courses, this training is delivered in-person by experienced UK GAAP technical specialists. Specifically, every session covers practical application through real-world accounting scenarios, worked examples, and group case studies. Furthermore, participants leave with the expertise to produce fully compliant and transparent financial statements. In addition, the programme is available as a dedicated in-house engagement tailored to your organisation’s specific reporting requirements. Contact us to discuss upcoming dates and locations.