IFRS 16 & FRS 102 (Amended 2026) — both frameworks, one platform

Lease accounting,
ready for the audit file.

AuditLease helps UK finance teams and accounting firms calculate IFRS 16 and FRS 102 lease liabilities, generate journals, produce statutory disclosures and evidence every judgement — from one controlled workflow.

No credit card required · Free up to 3 leases · Cancel anytime

IFRS 16 calculationsFRS 102 amended 2026Balanced journal validationMandatory judgement recordsAuditor read-only accessMulti-tenant firm console

What finance teams are worried about

The pressure behind lease accounting

01 of 12

We cannot explain the lease numbers to audit.

Auditors increasingly expect documented assumptions, traceable calculations and clear support for every journal entry — especially under the amended FRS 102 rules.

How AuditLease helps

AuditLease links lease terms, calculations, journals and accounting judgements together in a single connected audit trail.

Also in AuditLease

Audit-ready journalsDocumented judgementsFull evidence trailTraceable calculations

The standards are complicated. Your workflow should not be.

The platform

Everything in one controlled workflow

IFRS 16 & FRS 102 Calculations

Exact-date present value, effective-interest amortisation and straight-line ROU depreciation for both frameworks. Engine version stamped on every run.

Key differentiator

Accounting Judgement Documentation

Mandatory rationale fields for lease term, discount rate, renewal options, exemptions and more. Judgements are stored, timestamped and surfaced for reviewers.

Balanced Journal Generation

Initial recognition, periodic interest, depreciation, modifications and terminations. Every batch is validated: unbalanced journals cannot be saved.

Key differentiator

The Evidence Chain

Every journal line links to its amortisation row, calculation run, frozen input snapshot and source lease record. Auditors trace any number in seconds.

Period-End Disclosure Reports

Lease liability movement, ROU asset movement, P&L charges, maturity analysis and per-lease detail. Group reporting and non-calendar 4-4-5 / 4-5-4 periods supported.

Immutable Audit Trail

EF Core interceptor logs every field change as a JSON patch diff. Completed calculation runs are immutable. Posted journals can only be corrected by reversal batches.

Coming Phase F

Accounting Firm Console

Manage multiple client tenants from one login. Context switching via header. Auditor read-only role enforced throughout the API — no UI hacks required.

Coming Phase B.5

AI-Assisted Lease Import

Upload a lease PDF and review the AI-extracted terms before creating a draft. Confidence badges per field. Accounting judgements always left for the human to complete.

Traceability

Trace any journal line back to source lease terms.

In AuditLease, every posted journal line connects to the amortisation row, calculation run, frozen input snapshot and lease record that produced it. This is architecture, not a report — it cannot be broken by an edit.

The evidence chain:

Journal lineAmortisation periodCalculation runInput snapshotLease recordAudit log

Sample journal line

Account7100 · Finance cost — interest on lease liability
Debit£1,423.58
Credit
LeaseLEASE-0042 · Unit 4 Riverside Business Park
Calc runv3 · IFRS 16 · 2026-04-30 · Engine 1.4.2
Amort periodPeriod 15 of 60 · Apr 2026
Input snapshot↗ Frozen JSON — view original inputs

Who it's for

Built for real accounting workflows

Finance Preparers

Enter lease data and run calculations without rebuilding spreadsheet models each period.

Finance Managers

Approve journals with a clear evidence chain from source terms to final posting.

Accounting Firms

Manage every client lease portfolio from one controlled multi-tenant workflow.

External Auditors

Read-only access to leases, calculations, journals and audit logs — no data requests needed.

Group Finance Teams

Legal entity hierarchy, group reports, and non-calendar reporting periods built in.

Tax Teams

Export lease schedules and journal data in ERP-ready formats for your general ledger.

Why AuditLease

Compare your options

FeatureSpreadsheetsGeneric softwareAuditLease
IFRS 16 & FRS 102 calculationsPartial
Mandatory judgement documentation
Evidence chain (journal → lease)
Immutable completed calculation runs
Balanced journal validationPartial
Group reporting & entity hierarchyPartial
4-4-5 / 4-5-4 reporting calendars
Auditor read-only rolePartial
Accounting firm multi-tenant console
AI-assisted lease importPartial

Pricing

Priced by lease count, not user seats

No per-user charges. Auditors and reviewers access for free.

MonthlyAnnual 2 months free

Free

£0 forever

3 active leases

  • IFRS 16 & FRS 102 calculations
  • Journal generation
  • Period-end report (watermarked)
  • 3 AI extractions (lifetime)
  • No exports
Start for free
Most popular

Starter

£29 /month

10 active leases

  • Everything in Free
  • Excel & CSV exports
  • 10 AI extractions/month
  • Full reports (unbranded)
  • Email support
Start free trial

Professional

£79 /month

30 active leases

  • Everything in Starter
  • Group reporting
  • 4-4-5 reporting calendars
  • 75 AI extractions/month
  • Priority support
Start free trial

Enterprise

Larger portfolios, accounting practices, and bespoke requirements. Custom pricing, onboarding, and SLA options available.

Contact us

Need more detail? See full pricing →

Frequently asked questions

A quick guide to how AuditLease works, who it is for, and how it supports IFRS 16 and FRS 102 lease accounting.

Still have questions? Get in touch

Get started

Make lease accounting easier to evidence.

Free up to 3 leases. No credit card required.