FRS 102 Lease Accounting

The Complete Guide for UK & Ireland (UKI) Businesses (2026 Edition)

Looking for practical guidance on the UK FRS 102 transition?

The 2026 FRS 102 lease accounting amendments add pressure to finance teams already juggling tight closes, imperfect lease data, and spreadsheet-driven risk under UK GAAP. See what’s changing and take the right steps now to get your organisation ready.

What’s inside the guide

  • FRS 102 lease accounting changes at a glance
  • How the new FRS 102 lease model works
  • Data, process, and disclosure requirements
  • What UKI businesses must do to prepare

Who this guide is for

  • CFOs & Financial Controllers
  • Group Reporting Managers
  • UK GAAP Reporters responsible for delivering a compliant 2026 transition.

Download your complete UK FRS 102 transition guide

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