Moore (South) published an article explaining the new five-step revenue recognition model under FRS 102 aligned with IFRS 15, highlighting sectors most likely to be affected and practical steps businesses should take.

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Are you ready for the new revenue recognition requirements under FRS 102? From 1 January 2026, businesses reporting under FRS 102 will need to apply a new five-step reve…

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About Moore (South)

Welcome to Moore (South) - a business committed to helping our clients and our team thrive in a changing world. Moore (South) are a team of reliable and proactive chartered accountants and business advisers. We believe that by becoming more connected we can help you thrive in a changing world. Our aim is to work with you, to add value to your business. We are part of the Moore UK and Moore Global networks.

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