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...
by Rachel Reed, Team Lead, Technical Accounting Consultants | Jan 21, 2026
Lease accounting has undergone significant changes with the amendments to FRS 102, the financial reporting standard applicable for organisations in Ireland and the UK. Specifically, Section 20, Leases, introduces a single on-balance sheet model for lessees, requiring...
by Nicole Heath | Dec 29, 2025
University of Oxford Slashes £55,000 in Audit Fees and Secures FRS 102 Compliance with FinQuery Click here to access a downloadable version of this case study. Read Our Story IndustryHigher Education LocationOxford, United Kingdom Leases50 leases under FRS 102 The...
by Emily Fish, Director, Product Accounting | Nov 24, 2025
The US Financial Accounting Standards Board (FASB) recently completed its Post-Implementation Review (PIR) of ASC 842, the US lease accounting standard. While you may be focused on your own FRS 102 transition for operating leases, there are critical, high-cost lessons...
