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Preparing for change: countdown to January 2026
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1.
What sector is your business in?
(Required.)
Consumer
Media and Technology
Industrials
Financial Services
Real Estate and Construction
Not for Profit
Professional and business services
Healthcare and life sciences
Pensions
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2.
How much preparation has your business undertaken?
(Required.)
Full assessment
Preparations underway
Some consideration
Not yet started
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3.
Which change do you think will have the most significant impact on your business?
(Required.)
Revenue
Leases
No material impact expected
Other (please specify)
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4.
What is the key challenge for your business to implement the changes?
(Required.)
Resource and time
Clarity of guidance
Technical expertise
Other (please specify)
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5.
Will the adoption of the changes to FRS 102 have a significant impact on any of the following? Select all that apply:
(Required.)
Covenants compliance
Earn-out agreements
Profit related renumeration
Dividend policy
Other (please specify)
6.
Do you think that the changes will enhance the quality of financial reporting?
Yes
No
Please elaborate/explain
