FRS 102 Periodic Review - A Guide to Section 1A Advanced Disclosures

For accounting periods beginning on or after 1 January 2026, companies applying FRS 102 Section 1A will need to comply with a number of additional disclosure requirements. Comparative information will generally also need to be presented in accordance with the revised requirements. To support your understanding of the enhanced disclosures, we have created a downloadable guide, to help you apply the additional requirements in practice.