Financial Reporting
Experience
Katie's experience lies within the preparation of Financial Statements for audited entities preparing under both IFRS and FRS 102.
Professional qualifications/memberships
- ACA (ICAEW)
- AAT
Article
FRS 102 changes: Real estate
Updates to FRS 102, effective from 1 January 2026, are likely to have a smaller impact on real estate investors’ financial statements than compared to their tenants. However, it will affect them in several ways and, as always, preparation is key.