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Comprehensive guide to FRS 102 lease accounting for UK and Ireland SMEs. Covers lease liability, ROU assets, discount rates, transition, exemptions, and disclosures.

CSV template for bulk importing leases. Includes all required fields with example data, plus optional columns for portfolio and cost centre assignment. For complex leases with multiple payment periods, use the XLSX template from the API.

Pre-transition checklist covering all FRS 102 Section 20 requirements. Use this to prepare your lease portfolio for compliance.

Sample journal entries for initial recognition, subsequent measurement, and lease modifications under FRS 102.

Comprehensive guide comparing OBR vs IBR approaches, including SONIA credit spread methodology and worked examples.