Financial reporting (September)
Timings: 09.30-16.00 (UK time)
AAT Masterclass: Prepare for key financial reporting changes in 2025 and 2026.
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
04 Sep 2025, 09.30
Length
1 day
What you’ll achieve
- Apply technical accounting concepts, including financial instruments and government grants
- understand key financial reporting changes for 2025 and 2026
- navigate the impact of new company size thresholds and FRC amendments
- identify key differences between FRS 102 and FRS 105.
About this course
Significant updates to UK and Ireland accounting standards are coming, and it’s essential to understand their impact on financial statements. From company size thresholds to new lease accounting provisions, these changes will affect financial reporting, client communications, and lender requirements.
Breakdown the latest FRC amendments, key differences between FRS 102 and FRS 105, and complex technical areas such as financial instruments and government grants.
This course is ideal for accountants, finance professionals, and anyone involved in financial statement preparation. Particularly relevant for those advising clients, managing financial reporting, or ensuring compliance with evolving UK and Ireland accounting standards.
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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Financial statements |
Syllabus
- Changes to company size thresholds and how they affect financial reporting
- FRC periodic review amendments, with a focus on lease accounting and revenue recognition
- differences between FRS 102 and FRS 105 and their implications
- measuring financial instruments using the amortised cost method
- going concern assessments and revised FRC guidance
- accounting for government grants and their financial statement treatment
- common disclosure issues, including challenges for small entities.
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.