FRS102 – TC Alexander Sloan Credit Union Services

Audit & Accounts

How will the new accounting rules impact you? (Part 2)

As previously reported changes are coming to FRS 102 for accounting periods beginning on or after 1 January 2026. For most Credit Unions this will

17 February, 2026 No Comments

Audit & Accounts

Changes to Accounting Standards

In September 2024, the FRC released the latest version of Financial Reporting Standard 102 (FRS 102). FRS 102 is the accounting standard that governs most

18 January, 2025 No Comments

Audit & Accounts

Future of Provisioning

IFRS 9 came into force in 2018 for entities applying International Accounting Standards. While its implementation did not impact Credit Unions applying FRS 102; it

12 June, 2022 No Comments

How will the new accounting rules impact you? (Part 2)

Changes to Accounting Standards

Future of Provisioning

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