In today’s dynamic business landscape, the effectiveness of employee training plays a pivotal role in maintaining operational excellence and regulatory compliance. This is particularly true in industries where standard operating procedures (SOPs) are foundational to consistent performance, saf

Financial Reporting Standard 102 (FRS 102) is one of the most significant accounting standards applied in the United Kingdom and the Republic of Ireland. It forms the cornerstone of financial reporting for medium and large entities not required to follow International Financial Reporting Standards (