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Reference
FRS 102 lease accounting reference: complete field definitions, glossary of terms (ROU, OBR, IBR, SONIA, peppercorn), keyboard shortcuts, and FAQ.
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FRS 102 Field Definitions
FRS 102 field definitions for lease accounting inputs: commencement date, lease term, discount rate, payment amount, asset class, optional components.
Glossary of Terms
FRS 102 lease accounting glossary: ROU asset, lease liability, implicit rate, IBR, OBR, SONIA, peppercorn rent, amortization, all key terms.
Keyboard Shortcuts
Lease102 keyboard shortcuts for power users. Navigate leases, open the calculator, export reports, and manage your FRS 102 portfolio keyboard-only.
FRS 102 Lease Accounting FAQ (UK SMEs, January 2026)
Plain-English answers UK SMEs ask about FRS 102 Section 20: who must comply, picking the discount rate, what counts as a lease, modifications, transition.