⌘K
Setting Your Transition Date
Your transition date is the first day of your first reporting period applying FRS 102 Section 20.
Determining Your Date
Depends on your accounting year-end:
| Year-End | Transition Date |
|---|---|
| 31 December | 1 January 2026 |
| 31 March | 1 April 2026 |
| 30 June | 1 July 2026 |
| 30 September | 1 October 2026 |