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Reference
Field definitions, glossary, and FAQ
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FRS 102 Field Definitions
Complete FRS 102 field definitions for all lease accounting inputs: commencement date, lease term, discount rate, payment amount, asset class, and all optional components.
Glossary of Terms
FRS 102 lease accounting glossary: right-of-use asset, lease liability, implicit rate, IBR, OBR, SONIA, peppercorn rent, amortization, and all key terms defined for UK SMEs.
Keyboard Shortcuts
Lease102 keyboard shortcuts for power users. Navigate between leases, open the calculator, export reports, and manage your FRS 102 portfolio without leaving the keyboard.
FAQ
Frequently asked questions about FRS 102 lease accounting: who must comply, how to calculate the discount rate, what counts as a lease, and how to handle modifications.