FRS 102 Periodic Review 2024 - Section 1A: The New Disclosures for Small Entities

Introduction

The FRS 102 Periodic Review 2024 Amendments are effective for periods commencing on or after 1 January 2026. Section 1A (Small Entities) now includes mandatory disclosures that were previously encouraged.

This bite-size session highlights what’s new, what’s now required, and how to present it clearly.

What You Will Learn

This webinar will cover the following:

• Identify what has changed in Section 1A and what is now mandatory
• Apply the additional going concern disclosure requirements with confidence