Volume B(I) addresses the financial reporting requirements that apply to UK entities that choose to report under UK Generally Accepted Accounting Practice (UK GAAP) applying FRS 102 and, where relevant, FRS 104 for periods commencing on or after 1 January 2026. This volume will be updated with new chapters as they become available. The full text of FRS 102 which includes the amendments that are effective for periods commencing on or after 1 January 2026 is available here. For periods commencing on or after 1 January 2026, UK entities applying FRS 102 and FRS 104 should refer to Volume B.