The Financial Reporting Council (FRC) has updated FRS 102 to align more closely with IFRS 15 principles for revenue recognition. Vinay Bahl , Associate Director Audit, explains these changes which will take effect from 1 January 2026.
To mark National Payroll Week, Head of Payroll Christina Holloway shares her perspective on why payroll is the heartbeat of any-people powered organisation.
Sestini & Co Paulton House, Paulton, Bristol BS39 7SX
+44(0)1761 241 861
Rachel Sestini
Partner
