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Published: 9-Apr-26 | By Menzies LLP
Partner Content
How Changes to FRS 102 Impact Recruitment Businesses
From 1 January 2026, important changes to FRS 102 come into effect — and for recruitment Finance Directors, there are three key areas to focus on.
First, revenue recognition.
The updated standard aligns more closely with IFRS 15, with greater emphasis on performance obligations and recognising revenue when control transfers.
For recruitment businesses, this could affect how you recognise income from permanent placements, retainers, and temporary contracts — especially where stage payments or clawback clauses apply.
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How Changes to FRS 102 Impact Recruitment Businesses
