The latest insights from our lease accounting and lease management experts

FRS 102

FRS 102: What UK and Irish businesses need to know about transitioning to the new standard

Key changes for FRS 102 for 2026 include bringing most leases onto the balance sheet. Learn what the changes mean, key impacts, and how to transition...

LOIS

FRS 102 right-of-use assets: a plain-English guide

Under FRS 102 Section 20 (effective January 2026), lessees must recognise a right-of-use asset and lease liability for most leases. This...