Financial reporting (June 2026)
Timings: 09.30-16.00 (UK time)
AAT Masterclass: Key financial reporting changes for 2026 and 2027 and what they mean in practice.
Exclusive discounts for AAT members: From £122 to £135 (Non-members £189)
You will be redirected to an external site for booking.
Course Type
Live online course
Date
25 Jun 2026, 09.30
Length
1 day
What you’ll achieve
- understand the main financial reporting changes affecting UK and Ireland GAAP for 2026 and 2027
- learn how to apply technical accounting concepts, including financial instruments and government grants
- identify how changes to standards and thresholds affect the preparation of financial statements
- identify key differences between FRS 102 and FRS 105
- be aware of the key technical and disclosure areas that require particular attention.
About this course
Financial reporting rules are changing for 2026 and 2027, and these changes will affect how accounts are prepared under UK and Ireland GAAP.
We'll explore what those changes mean for you in practice and where the biggest shifts are likely to be felt. That includes how revised thresholds and updates to accounting standards affect day to day reporting, and how different changes interact with each other.
By the end of this masterclass, you’ll be clear on what’s changing, why it matters, and the impact it may have on the accounts you prepare or review.
This masterclass is for anyone producing financial statements for clients or working within a finance team with responsibility for internal financial reporting.
Meet the Speaker(s)
Steve Collings
Steve Collings
Steve Collings, FMAAT FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd where Steve trained and qualified. Steve became a member of the Association of Accounting Technicians in 2001 and qualified as a Chartered Certified Accountant in 2005. In 2010 Steve became a Fellow of the Association of Chartered Certified Accountants.
Read moreOverview
Live online course |
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1 day |
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Accounting standards, Financial statements |
Syllabus
This masterclass will cover:
- upcoming financial reporting changes for 2026 and 2027 under UK and Ireland GAAP
- changes to company size thresholds and the impact on reporting requirements
- amendments arising from the FRC periodic review
- key differences between FRS 102 and FRS 105
- technical accounting areas, including financial instruments, government grants and going concern
- disclosure challenges in financial statements, particularly for small entities
- updates to accounting standards, including IFRS 18 and IFRS 19
- the impact of reporting changes on stakeholders, including clients and lenders.
How to access
Purchase securely online, and we’ll send you further instructions and your receipt explaining how to access the training ready for the live training.