FRS 102
1 January 2026.
The new on-balance-sheet lease model takes effect.
Most leases.
On your balance sheet.
Every lease,
found and measured.
A discount rate,
per lease.
Schedules. Journals.
Disclosures.
The spreadsheet was
not built for this.
AuditLease was built for this.
Calculations, journals and disclosures, all connected.