FRS 102 Lease Accounting

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

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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.