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Changes to Accounting Standards

Important changes to accounting standards came into force on 1st January 2026, with significant implications for how leases are treated in accounts and simplified rules for balance recognition. The latest amendments to FRS 102 are intended to further align UK accounting practices with IFRS international standards. FRS 102 was introduced in 2015 to replace

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CMA Guidance on Price Transparency

The CMA has issued updated guidance on price transparency which has real practical implications for travel businesses, particularly around headline pricing and local taxes/resort fees payable in resort. Some businesses may not yet be aware of the detail, so Themis Advisory have pulled together a short bulletin with a simple

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ABTOT Celebrates the Winners of the 2025 #ABTOTOneShot Photo Competition

The Association of Bonded Travel Organisers Trust (ABTOT) is thrilled to announce the winners of the 2025 #ABTOTOneShot photo competition.  Through the competition, now in its fourth year, ABTOT highlights Members’ destinations and experiences which reflects positively on the wider Membership network. It also reinforces ABTOT’s brand as active, engaging

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