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FRS 102 guide: What you need to know about the changes

Pål portrett

Pål Havneraas

CFO & FRS 102 guide author

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About the FRS 102 guide

This guide explains the key FRS 102 changes coming in 2026, especially for leases and revenue. You’ll see who is affected, what will look different in your accounts, and practical steps to get ready.

 

Who is this guide for?

  • Finance and accounting teams using FRS 102 in the UK or Republic of Ireland

  • Anyone who manages or reviews leases or customer contracts

  • Business leaders who need to understand the impact on KPIs, covenants, and reporting ahead of 2026

Why download this guide?

Get a clear, practical summary of what’s changing in FRS 102 from 2026

Understand how the new lease and revenue rules could affect your numbers, KPIs, and covenants

Follow a step by step preparation plan so you can transition smoothly and stay audit ready

Pål portrett

Pål Havneraas

CFO & FRS 102 guide author

Pål works as Chief Financial Officer in House of Control. For the last 4 years he has been working in our Finance department, responsible for finance, reporting and budgeting activities. Prior to this he has 5 years of experience from audit and assurance in EY.

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