Opening entries now post with their own period

Posting a period used to leave out the opening amounts unless you ticked a box: the transition opening for a lease you have transitioned, and the initial recognition for a lease that commenced in the period. Off by default, and easy to forget.

Those entries are not optional. FRS 102 recognises the right-of-use asset and the lease liability at the commencement date, and at the date of initial application for a transitioned lease. A ledger without them carries interest and depreciation on balances it never recognised, and your trial balance cannot agree with your disclosure notes. The box is gone: they now post with the period that contains them.

They cannot post twice. An opening entry belongs to the single period containing that date, and Lease102 already tracks which periods a lease has posted. If your accountant or auditor posted the opening balance sheet themselves, choose "Posted elsewhere" under Opening Balances on the lease, and only those entries are withheld.

Close Checks has also learnt to look the other way round. It now reports journals sitting in your accounting system for a lease the period expects nothing from, and compares amounts rather than months alone, so a lease can no longer read as fully posted whilst the ledger is short.