Financial reporting (September 2025)
AAT Masterclass: Prepare for key financial reporting changes in 2025 and 2026.
Course Type
Video on demand
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
Video on demand |
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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
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.