FRS 102 webinar series: Fair Value and other changes impacting the SORP for higher education

From 1 January 2026, the Financial Reporting Council (FRC) introduced significant amendments following its 2024 periodic review to enhance transparency, comparability and alignment with international standards.

Join us for our upcoming FRS 102 webinar series, hosted by the Sumer Group, where we’ll explore the latest changes and what they mean for your business or organisation.

Delivered by experienced financial reporting specialists at Sumer, each webinar will provide practical guidance on a specific area of FRS 102, with sessions tailored for Higher Education institutions, charities and corporate entities.

This session will consider how fair value requirements and other SORP changes apply within the Higher Education sector.

We will cover:

• Fair value considerations relevant to universities and colleges
• Specific issues relating to investment properties and financial instruments
• Other recent SORP developments
• Practical examples and disclosure considerations