FRS 102 Lease Accounting vs. The Cash Flow Impact
If you’re preparing for the 2026 changes to FRS 102, lease accounting needs to be at the top of your list. In this blog, we break down key considerations for FRS 102 lease accounting. One area where these changes will be especially visible – and often overlooked – is the cash flow statement. This update […]
FRS 102 Lease Accounting: 5 Key Implementation Steps
Big changes are coming to lease accounting under FRS 102 — and they’re just around the corner. For accounting periods beginning on or after 1 January 2026, the updated version of FRS 102 will significantly reshape how leases are recorded, reported, and managed by UK businesses. If this feels familiar, that’s because it is: the […]