eBook
FRS 102 eBook
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Your practical guide to the biggest UK GAAP changes in a decade.
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Financial statements built on maintained regulatory content
Prepare financial statements using pre-built, maintained frameworks, authored disclosure content and jurisdiction-specific logic. The result is faster preparation and confidence that local and global requirements are being met without complex configuration.
A practical approach to financial reporting at scale
Accurate content, clear structure and predictable outcomes across jurisdictions.
Pre-built frameworks maintained by experts
Use pre-built frameworks aligned to IFRS and local standards. Caseware invests directly in maintaining content and regulatory updates so firms and finance teams are not responsible for keeping templates current.
- IFRS and local GAAP coverage
- No custom template builds
- Ongoing regulatory updates
- Reduced compliance risk
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Authored disclosure content in local languages
Prepare financial statements using professionally authored disclosure content in local languages. This ensures disclosures reflect regulatory intent, not automated translations.
- Authored local-language disclosures
- Jurisdiction-specific wording
- Consistent interpretation
- Reduced translation risk
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Automated drafting driven by financial data
Generate financial statements and notes directly from imported trial balance data. Disclosure logic adjusts automatically based on entity size, scope and jurisdiction.
- Trial balance–driven drafting
- Dynamic disclosure logic
- Fewer missing disclosures
- Reduced manual effort
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Prepare statements for filing, not just review
Financial statements are generated with jurisdiction-specific XBRL tagging applied as part of the reporting process. Review, refine and manage tags within the same file to support accurate, submission-ready outputs.
- Built-in XBRL and iXBRL tagging for relevant regions
- Jurisdiction-specific taxonomies
- Controlled tag review and overrides
- Filing-ready outputs
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What firms achieve with Caseware
Confidence in local compliance
Prepare financial statements using ready-to-use frameworks aligned to IFRS and local GAAPs, maintained by Caseware.
Faster preparation with less rework
Reduce manual drafting, disclosure selection and template maintenance through automated logic and structured content for consistent financial statements.
Global reach without enterprise complexity
Support multi-national reporting with consistent workflows while respecting local standards, language and regulatory nuance.
Fast to deploy, easy to maintain
Deploy faster, train teams more easily and avoid the ongoing cost of maintaining highly customized reporting environments.
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Frequently Asked Questions
Caseware invests directly in maintaining frameworks and disclosure content, delivering regular updates so users are not responsible for tracking and implementing regulatory changes.The latest FRS 102 amendments apply for accounting periods beginning on or after 1 January 2026, with early adoption permitted. Key changes include a new five-step model for revenue recognition and significant changes to lease accounting, bringing most leases onto the balance sheet for lessees. Firms should review the impact on financial statements, disclosures and reporting processes ahead of implementation.
Caseware invests directly in maintaining frameworks and disclosure content, delivering regular updates so users are not responsible for tracking and implementing regulatory changes.Financial reporting software can reduce the manual work involved in responding to changing standards and disclosure requirements. Caseware Cloud Financials uses maintained regulatory content, automated disclosure logic and jurisdiction-specific templates to help firms prepare consistent financial statements while adapting to regulatory change.
Companies House has confirmed that from 1 April 2028, all UK companies will need to file their annual accounts using commercial software, with accounts submitted in iXBRL format. Firms should use the transition period to review their accounts production processes, software and readiness for mandatory digital filing.
Caseware invests directly in maintaining frameworks and disclosure content, delivering regular updates so users are not responsible for tracking and implementing regulatory changes.Caseware Cloud Financials supports financial statement preparation across UK and international reporting frameworks, including FRS 101, FRS 102, FRS 105 and IFRS. Caseware maintains regulatory content and templates as requirements evolve, helping firms reduce manual template maintenance and prepare compliant financial statements more efficiently.
Caseware invests directly in maintaining frameworks and disclosure content, delivering regular updates so users are not responsible for tracking and implementing regulatory changes.
Caseware prioritizes ready-to-use content, faster deployment and lower complexity. This reduces implementation time, training effort and long-term cost while still supporting global scale.
Most teams can begin preparing financial statements quickly using pre-built frameworks and guided onboarding rather than lengthy configuration projects.
Automation links trial balance data, disclosure logic and reporting structure in one workflow. Built-in validation and review controls help surface inconsistencies earlier and reduce last-minute corrections.
Caseware supports export to Word, PDF and XBRL formats with jurisdiction-specific tagging applied. Outputs are structured to meet local filing and regulatory submission requirements.
