Financial reporting (June 2026)
AAT Masterclass: Key financial reporting changes for 2026 and 2027 and what they mean in practice.
Due to connectivity issues during the recording of this masterclass, approximately 15-minutes of content has been edited out. To ensure continuity, the trainer recapped the key topics and learning points from the missing section during the session. For this reason, there is a 50% discount already provided on this course.
Course Type
Video on demand
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
Video on demand |
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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
Once purchased you'll be able to access the AAT Learning Portal where you'll have 12 months from the date to access the learning materials. AAT Learning Portal allows you to view all the courses you've purchased in one place, monitor your latest training activity and create goals to help you achieve your training aims.