FRS 102 webinar series: Fair Value and other FRS 102 changes for corporates

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 webinar will explore fair value measurement and other key FRS 102 changes affecting corporate entities, with a focus on practical application and areas of judgement.

Key topics include:

• Overview of fair value principles under FRS 102
• Assets and liabilities commonly measured at fair value
• Recent and forthcoming changes impacting corporates
• Practical considerations for year‑end reporting