This session will focus on guiding you through the requirements of the change to Section 23 of Financial Reporting Standard (FRS) 102 on Revenue Recognition. We will cover the new 5 step model that will need to be applied to all contracts with customers, and also consider how this might be applied in common scenarios for charities and their trading subsidiaries.
As well as any potential accounting implications, we will highlight any additional disclosure requirements needed in your financial statements.
The webinar will last for approximately 1 hour (09.30am – 10.30am) and will include a presentation as well as an opportunity for delegates to have their questions answered.
A recording will be shared with delegates in due course after the session along with copies of the materials and resources used.
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