Practical guides to lease accounting standards. Written for finance teams, not consultants.
“Most leases that were previously operating leases now move onto the balance sheet.”
Sebastian Suchodolski
The amended FRS 102 brings operating leases onto the balance sheet for the first time. A guide to the scope, the exemptions, the impact on your numbers, the disclosures, and the December 2026 deadline.
“The seven steps an FRS 102 transition actually takes.”
Sebastian Suchodolski
A practical seven-step guide to transitioning to the amended FRS 102 Section 20, with a quarterly timeline for 31 December 2026 year ends.
“The FRS 102 workflow that auditors stop asking about.”
Sebastian Suchodolski
What a well-run FRS 102 lease process looks like in practice. Where to spend judgement, where the work is automated, and how LeaseAccounting.app supports each step from contract upload to auditor review.
“The audit trail Excel cannot give you.”
Emmi Korhonen
Spreadsheets work for simple tasks. Lease accounting under IFRS 16 or FRS 102 is not one of them. Here is where they break, what auditors flag, and how we can help.
“The architectural question behind every AI accounting tool.”
Lars Nevalainen
Every vendor claims 'AI-powered.' The critical question is whether AI calculates or advises. Here's how to evaluate AI claims, and why the distinction matters for audit assurance.
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