The ultimate guide to FRS 102

The ultimate guide to FRS 102

From 1st January 2026, the standards for identifying an on balance sheet lease under FRS 102 have changed, and businesses in the UK and the Republic of Ireland must adapt, or face tangible risks to growth, budgets, and reputation.

Tracking leases under FRS 102 is complex and must be done regularly. If you’re a CFO looking to tackle FRS 102 strategically or a finance director trying to navigate this wave of changes, this guide is perfect for you and your team, answering questions like:

• What's changed in 2026 under FRS 102?
• What leases have to come onto balance sheets, and what can still be off balance sheet?
• How can you prepare for your next reporting season?
• What lease accounting solution is right for your business to unlock powerful insights and stay compliant?

Find out more in our comprehensive guide.