The Finance Leader's Guide to Managing FRS 102 Risk

As of January 2026, the most significant FRS 102 amendments are now in force — bringing new lease recognition, revenue recognition, and disclosure requirements that materially change how UK and Ireland finance teams prepare, review, and audit financial results. For teams still relying on manual models and disconnected systems, the cost of delay is already being felt. This guide outlines exactly what's changed and how to respond with confidence.

Learn how to:

• Understand the business impact of FRS 102 changes across leases, revenue recognition, and multi-entity consolidation.
• Automate compliance calculations for lease accounting, deferred tax, and revenue deferrals with built-in platform logic.
• Accelerate close and reporting by connecting consolidation, elimination, and statutory disclosures into a unified model.
• Enhance audit readiness with traceable approvals, version control, and complete audit trails across every workflow.
• Follow a practical FRS 102 roadmap from initial assessment through full implementation and ongoing validation.

FRS 102 compliance isn't just a technical update — it's an operational test of whether your finance function can scale under pressure. Download this guide to regain control, protect finance capacity, and report with confidence.