Lease accounting is entering a new era, with significant changes to FRS 102 set to take effect from January 2026. For many organisations, this shift represents more than a technical update. It introduces new complexities, increased data requirements, and a need to rethink how leases are identified, managed, and reported.
This guide provides a clear, practical overview of the upcoming FRS 102 amendments and what they mean for your business. It explores the move toward on-balance sheet accounting, the impact on financial metrics, and the operational changes required to stay compliant. Drawing on lessons learned from IFRS 16, it also highlights common challenges, from data collection to ongoing lease management, and shows how the right approach can turn compliance into a strategic advantage.
Download the guide to understand how to prepare for the changes, avoid common pitfalls, and discover how the right systems and processes can simplify compliance, improve accuracy, and unlock greater visibility across your lease portfolio.