Mind the GAAP: Comparing UK GAAP, US GAAP & IFRS

This webinar provides a concise comparison of UK GAAP (FRS 102), US GAAP, and IFRS, highlighting key account-by-account differences in areas such as revenue, leases, and financial instruments. It explores the practical implications of these variations for cross-border companies and outlines the impact of upcoming changes to FRS 102 from 1 January 2026. Attendees will gain insights to support compliance, reporting accuracy, and readiness for the revised UK standards.

This webinar provides one-hour of CPD and offers insights and updates from a leading industry-expert speaker. 

Delegates places are interchangeable with colleagues from the same organisation.

Content

• Overview of the accounting frameworks

• Key differences between FRS 102, IFRS and US GAAP guidance on an account-by-account basis

• Practical implications of GAAP differences between companies

• Impact for UK GAAP reporters on the upcoming changes to FRS 102 from 1 January 2026

Presenter

India Hockley-Webster Director, Transaction Structuring and Accounting at Kroll

India is a director in the Accounting Advisory practice, based in London. India has over 8 years’ experience in providing technical accounting support to clients in a broad range of industries, including banking and capital markets, private equity, healthcare, consumer, manufacturing and software. As part of the Accounting Advisory team, India specializes in the application of technical accounting requirements for clients globally. She has practical experience in the following accounting frameworks: U.S. Generally Accepted Accounting Principles (“GAAP”), IFRS, FRS 102 (UK GAAP) and ASPE (Canadian GAAP). India advises clients on transactions throughout the deal lifecycle. This includes assistance with fresh-start accounting (for US GAAP reporters), GAAP conversions and alignments, business combinations, revenue recognition, share-based payments and leasing.