What do the new FRS 102 rules mean for your lending strategy?
3 April 2026
Roger is committed to the principles of alternative dispute resolution. He has assisted clients of the firm and others in the settlement of commercial disputes both within the framework of litigation and outside it. He believes that, despite an increase in the use of mediation, it is still underused, especially in the context of deadlocked negotiations in which deal mediation can often unblock what would otherwise remain fatally stalled talks.
Roger has experience of a wide range of commercial dispute resolution as mediator, advisor, expert witness and even on a few occasions when acting as an insolvency practitioner, as one of the disputing parties. He sits on the committee of the Association of South West Mediators and is a founder member of its Civil and Commercial Mediation Faculty.
His reputation is based on an ability to empathise with all parties in a dispute such as to win their trust and respect. His friendly and down to earth approach helps to disperse tensions so that the key issues can be identified and explored.
Mediation requires the parties to a dispute to find their own solution and Roger Isaacs is keen to avoid giving his own opinions as to the respective merits or otherwise of each point of view. That said, he is not afraid of engaging in robust “reality testing” and his experience in expert determinations and his excellent commercial sense means that he is well able to judge when a party has unreasonable expectations or opinions as to the strength of its case. Whilst remaining scrupulously fair and objective, he will question such beliefs so as to instil a sense of reality, which is usually the key to a successful settlement.
Roger provides the same reality checks in commercial negotiations as in commercial disputes. In both cases, parties can benefit from help in reaching an objective understanding of the strength of their respective positions and the costs of failing to reach an agreement. Importantly, neither side has to disclose its full position to the other but both can confide in the mediator. If it becomes apparent that there is the prospect of agreement, Roger can guide the parties to the deal or litigation settlement. If not, he can help the parties to stop wasting time, money and effort on fruitless negotiations.
Roger was the most knowledgeable and professional expert I have instructed in my career. Aside from being an incredibly sharp forensic accountant, Roger’s obvious experience in litigation means he thinks of additional angles that the solicitors and barristers sometimes haven’t even considered.
Brendan Barry, Senior Counsel Arthur J. Gallagher Insurance Brokers
Mr Isaacs, the single joint expert accountant, was an impressive witness. His written reports are a model of clarity… In his oral evidence he was measured and able to support his conclusions in a logical manner.
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Mr Isaacs worked hard to help the court. I found his report to be impressive.
"Arthur J. Gallagher Insurance Brokers
A straightforward witness with obvious expertise.
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Mr Isaacs, was a very impressive expert witness of share valuation… His answers were precise and clear. His knowledge and experience were very evident. Realistically, neither counsel could challenge his evidence.
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A ‘highly professional’ expert witness ‘fully in command of the figures’ whose opinions were expressed ‘both in writing and orally, fluently and convincingly’.
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