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FRS 102 Section 20: Checklist for lease compliance

Pål portrett

Pål Havneraas

CFO & FRS 102 guide author

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About the FRS 102 guide

This guide explains the new FRS 102 Section 20 lease model effective from 2026, requiring almost all lease agreements to be recognised on the balance sheet. You’ll see how this impacts your financial reporting and get a practical 12-step checklist to help you get ready.

 

Who is this guide for?

CFOs and finance teams using FRS 102 in the UK or Republic of Ireland.

Why download this guide?

Get a practial 12-step checklist for FRS 102

See how the new amendments impact your balance sheet

Learn the simplifications that save time compared to IFRS 16

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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