by Jonathan Grimes, Technical Accounting Consultant | Nov 2, 2026
1. Navigating the FRS 102 shift: What businesses need to know 2. Key thresholds and decisions: What your team will encounter Break clauses and lease term determination What happens when a break option is exercised? Peppercorn rents (nominal payments) 3. Deep dive:...
by Nicole Heath | Oct 23, 2026
CPE Partner Webinar Unlocking Advisory Growth: Navigating FRS 102 & Modern Lease Accounting for UK Firms Thursday 10th December 2026 2 P.M. GMT LevelBasic SubjectAuditing CostFree CPD Credits1.00 hour Learning Objectives Identify core compliance challenges and balance...
by Jonathan Grimes, Technical Accounting Consultant | Jul 24, 2026
Transitioning to FRS 102 is a transformational experience for any business. Most organisations already understand the initial goal, evaluating the lease portfolio, and determining the project scope. However, two critical areas often require deeper exploration: Value...
by Nicole Heath | Jul 3, 2026
FRS 102 Lease Accounting Software Selection Guide UK GAAP preparers are discovering that simple spreadsheets and basic ERP modules cannot handle the complex mathematical modelling required to capitalise assets under the amended FRC lease accounting framework. To help...
by FinQuery | Jun 4, 2026
As the 2026 adoption year for the FRS 102 lease accounting amendments continues, most UK finance teams are focused on the immediate math of transition – calculating present values and building amortisation schedules. But at a recent roundtable hosted by FinQuery, Mark...
by Nicole Heath | Feb 24, 2026
FRS 102 Compliance FAQs: 58 Most Pressing Lease Accounting Questions from UK Accountants Get expert-verified answers to the toughest Section 20 lease accounting technical questions being asked by your UK accounting peers. Under the updated FRS 102 mandates, nearly...
