Lease Accounting Guides

Free, expert-written guides covering IFRS 16, ASC 842, and FRS 102. From core concepts to advanced topics, everything finance teams need to get lease accounting right.

IFRS 16 Lease Accounting

The global lease accounting standard for publicly accountable entities. Our most comprehensive guide, covering the full lessee and lessor model with worked examples throughout.

Complete IFRS 16 Guide Everything you need to know. Start here Lease Liability Initial and subsequent measurement Right-of-Use Asset Recognition, depreciation, and adjustments Discount Rates & IBR Rate determination and worked examples Journal Entries Entries from commencement to termination Modifications & Terminations Mid-term changes and early exits Remeasurement When and how to remeasure Disclosure Requirements What to disclose in your annual accounts Lessor Accounting Finance and operating lease classification Variable Payments CPI, index-linked, and turnover rent Sale and Leaseback Transfer assessment and accounting Subleases Intermediate lessor accounting Foreign Currency Leases Multi-currency portfolios Impairment ROU asset impairment testing

FRS 102 Lease Accounting

The 2026 Section 20 changes explained. Covers the new lessee model, transition options, and how FRS 102 aligns with IFRS 16 for UK and Ireland entities.

Complete FRS 102 Guide The 2026 changes. Start here FRS 102 Transition Guide Step-by-step implementation with examples Discount Rates & OBR Determining the obtainable borrowing rate FRS 102 vs IFRS 16 Key differences between the two standards

ASC 842 Lease Accounting

U.S. GAAP lease accounting guidance covering the dual classification model, operating and finance lease accounting, and key differences from IFRS 16.

Complete ASC 842 Guide U.S. GAAP lease accounting. Start here Lease Classification Operating vs finance lease criteria ASC 842 vs IFRS 16 Key differences between U.S. GAAP and IFRS

Tools & Resources

Free tools to support your lease accounting work.

IFRS 16 Calculator

Calculate lease liability, ROU asset, depreciation schedules, and journal entries under IFRS 16.

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ASC 842 Calculator

Finance and operating lease calculations with amortisation schedules and journal entries under ASC 842.

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Disclosure Checklist

Ensure your IFRS 16 disclosures are complete with our interactive checklist covering all required notes.

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Knowledge Quiz

Test your understanding of lease accounting concepts across IFRS 16, ASC 842, and FRS 102.

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Glossary

Key lease accounting terms and definitions explained in plain language.

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