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FRS 102: Major changes to lease accounting for Irish & UK entities

Report

Major FRS 102 lease changes for Irish & UK entities—learn how on-balance sheet rules affect your business before 2026.

Louise Kelly
| 3 min read | 23 Oct 2025

Seven steps to apply new global IA standards

Article 3 in our internal audit series

Seven practical steps to help internal audit teams align with the new Global Internal Audit Standards and deliver greater assurance.

Craig Doyle
| 8 min read | 10 Oct 2025

FRS 102: Major changes to revenue recognition

Report

Explore key changes to FRS 102 Section 23, including the new five-step revenue model and its impact on financial reporting in Ireland and the UK.

Neal Taylor
Louise Kelly
| 3 min read | 30 Sep 2025

Build a stronger audit function through external quality assessment

Article 2 in our internal audit series

Enhance internal audit with external quality assessment. Boost credibility, align with IIA standards, and drive continuous improvement.

Craig Doyle
| 7 min read | 19 Sep 2025

Solvent exit planning for Gibraltar insurers

Article

Prepare for GFSC's 2026 solvent exit rules. Learn how Gibraltar insurers can build strong SEA and SEEP plans to ensure compliance and resilience.

Craig Doyle
| 4 min read | 08 Sep 2025
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