Lease accounting is no longer simply a compliance exercise. The complexity introduced by IFRS 16 and ASC 842 is now intersecting with broader business challenges including talent shortages, audit scrutiny, data fragmentation, and the demand for real‑time financial insight.
Finance leaders that continue to treat lease accounting as a static, once‑a‑month process risk falling behind. Those who embrace modern lease data, automation, and cross‑functional visibility will turn compliance into a strategic advantage.
With that in mind, here are the top five lease accounting trends CFOs should keep firmly on their radar in 2026:
Automation is no longer about saving time - it’s about reducing risk.
Finance teams are increasingly adopting tools that automatically extract lease data, classify contracts, and apply accounting rules without manual intervention. Natural language processing and rule‑based validation are reducing reliance on spreadsheets and minimising human error during close.
For CFOs, the implications are clear:
In 2026, high‑performing finance teams will expect lease accounting systems to handle calculations, journals, disclosures, and audit trails automatically, with finance retaining oversight, rather than doing data entry.
Manual entry is holding finance teams back from unlocking valuable insights into their lease accounting data.
Lease portfolios have expanded beyond property to include vehicles, equipment, IT assets, and embedded leases, often spread across regions, currencies, and business units.
Moving away from fragmented systems toward centralised lease platforms gives organisations the all-important single source of truth. Without this centralisation, CFOs face:
In contrast, centralised lease data allows finance teams to:
This is especially critical for organisations juggling both finance and property teams, which LOIS Leasing addresses by unifying lease accounting and lease management into one platform.
Audits are becoming more forensic when it comes to leases. There is growing scrutiny around:
For CFOs, this means:
In 2026, audit‑readiness will depend less on end‑of‑year effort and more on day‑to‑day control, traceability, and system‑driven accuracy.
Lease accounting data is finally stepping out of the shadows. Modern CFOs want to know how lease commitments affect future cash flow, what flexibility exists in their lease portfolio, and how leasing decisions impact profitability and leverage.
Real‑time dashboards and analytics are increasingly feeding lease data directly into financial planning and analysis (FP&A) and treasury planning. Rather than static reports, finance leaders are using live lease data to:
This represents a major shift away from lease accounting as “after‑the‑fact reporting” to lease data as a forward‑looking decision tool.
The accounting profession continues to face a talent crunch, particularly in specialised areas like lease accounting.
There is growing pressure on lean finance teams to manage increasingly complex portfolios with fewer resources. In response, CFOs are embedding accounting logic into their organisation's systems and reducing dependency on individual expertise by designing processes that can scale without additional headcount.
Smart lease platforms don’t replace finance teams - they free them to focus on analysis, judgement, and commercial insight. LOIS is designed and supported by Chartered Accountants and is simple to learn and use, helping your organisation to mitigate talent turnover due to frustrations with outdated or overcomplicated systems.
In 2026, organisations that still rely on spreadsheets or key‑person knowledge will struggle to retain speed, accuracy, and compliance.
The common thread across all five trends is clear: lease accounting is becoming more strategic, more scrutinised, and more technology‑driven.
For CFOs, the goal isn’t just to “comply” in 2026. Instead, the focus should be on gaining confidence in data, reducing friction at audit times, and unlocking better insights from real-time figures.
Purpose‑built lease accounting platforms like LOIS exist for exactly this reason: to simplify complexity, centralise control, and give finance leaders a clear, trusted view of their lease portfolio. Get in touch with our team today to learn more about why clarity is the real competitive advantage in 2026.