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UK & Irish GAAP 2025: Periodic Review

(1 reviews)
by Steve Collings

Part of a series on 2025-26 UK & Irish GAAP. This short course outlines the periodic review process and the key changes made to some specific areas, including leasing, revenue recognition and small company disclosure requirements.

£100+vat
1 CPD hours
120 days' access

This course 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 course

      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.

    Look inside

    Contents

    How it works

    Author

    author avatar

    Steve Collings

    Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA’s Practice Network Panel.

    Reviews

    5
    (1 review)
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    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.

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