Effective for periods beginning on or after 1 Jan 2026

FRS 102 lease accounting, ready for your 31 December 2026 year-end.

Lease accounting for IFRS 16 and FRS 102 (S.20). Seven modification types, finance sub-leases with consolidation eliminations, multi-currency translation, and a transition engine that posts the retained-earnings adjustment for you.

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What's in the box
A.
Schedules
Monthly liability, interest, depreciation, ROU. Monthly, quarterly, annual; advance or arrears.
B.
Modifications
Seven types — payment, term, partial termination, index remeasurement, dilapidations, impairment, sub-lease derecognition.
C.
Disclosures
Maturity, lease liability reconciliation, ROU rollforward, P&L, transition impact. Drop-in for the annual report.
D.
Sub-leases
Finance sub-leases with intragroup eliminations on the consolidated disclosures.
E.
Multi-currency
Monthly closing and average rates per company; cross-rates derived automatically and applied to consolidated reporting.
F.
FRS 102 transition
Section 20 transition engine: opening liability, ROU at PV-of-payments or NBV, and the retained-earnings adjustment posted for you.
Standards
IFRS 16 · FRS 102 S.20 · IAS 21 · FRS 102 S.30 · IAS 37 / FRS 102 S.21 · IFRS 16.42(b) · IFRS 16.24(b) / FRS 102 S.20.15(b)

Ready to simplify your lease accounting.

Take the five-minute tour, or talk to your AAB engagement contact about getting access.

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