Tag: technology
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FRS 102, Dry Powder & the AI Pivot – Three Forces Reshaping UK Accounting in 2026
The UK accounting profession is undergoing one of its most significant periods of change in decades. Between the introduction of revised FRS 102 financial reporting standards, increasing private equity activity (“dry powder”), and the rapid adoption of AI in accounting and finance, firms are being forced to rethink how they operate. These changes are not…