What is a lease liability under FRS 102? A plain-English guide
Under FRS 102 Section 20, a lease liability is the present value of future lease payments, recognised on the balance sheet at commencement. This...
Under FRS 102 Section 20, a lease liability is the present value of future lease payments, recognised on the balance sheet at commencement. This...
A 5-phase FRS 102 Section 20 transition checklist for UK and Irish finance teams: lease inventory, discount rate selection, system setup,...
Under FRS 102 Section 20, a lease requires three things: an identified asset, the right to substantially all economic benefits, and the right to...
Automation, AI, and agentic AI are different. This plain-English guide explains what finance teams need to know.
FRS 102 is the principal financial reporting standard for the UK and Republic of Ireland. This plain-English guide covers who it applies to, what the...
Cut through the AI hype. Learn where AI is delivering value for finance teams today and where the real gains compound.
AI is changing finance functions fast, and it's up to finance leaders to make sure the tools they choose are fit-for-purpose.
Learn how LOIS Leasing and Forvis Mazars are helping organisations navigate FRS 102 amendments with confidence.
Maeve O’Connell joins us as Head of EMEA, strengthening regional support across Europe, the Middle East, and Africa with IFRS 16 expertise.
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