{"version":"1.0","provider_name":"ABTOT","provider_url":"https:\/\/abtot.com\/new2026","title":"Changes to Accounting Standards - ABTOT","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"zqVsuSy5q9\"><a href=\"https:\/\/abtot.com\/new2026\/changes-to-accounting-standards\/\">Changes to Accounting Standards<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/abtot.com\/new2026\/changes-to-accounting-standards\/embed\/#?secret=zqVsuSy5q9\" width=\"600\" height=\"338\" title=\"&#8220;Changes to Accounting Standards&#8221; &#8212; ABTOT\" data-secret=\"zqVsuSy5q9\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/abtot.com\/new2026\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"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\u00a0FRS 102\u00a0are intended to further align UK accounting practices with IFRS international standards. FRS 102\u00a0was introduced in 2015\u00a0to replace the old UK GAAP standards [&hellip;]","thumbnail_url":"https:\/\/abtot.com\/new2026\/wp-content\/uploads\/2024\/05\/Xeinadin-Logo-Stacked-1-1.png","thumbnail_width":300,"thumbnail_height":168}