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From Jan. 1, 2026, UK and Ireland-based companies must bring most leases onto their balance sheets under the new FRS 102 lease accounting standard. This checklist was created to prepare you for implementation and help you maintain accurate reporting after adoption.

With a new lease accounting model taking effect on Jan. 1, 2026, UK and Ireland-based businesses must now bring most leases onto the balance sheet. Whether you’re preparing for FRS 102 lease accounting implementation or looking to ensure your reporting is accurate post-adoption, this checklist is your go-to guide.

Effective Jan. 1, 2026, UK and Ireland businesses must record most leases on the balance sheet under the new FRS 102 lease accounting rules. This checklist is your step-by-step guide to prepare for adoption and keep reporting accurate moving forward.

With the new FRS 102 lease accounting requirements taking effect on Jan. 1, 2026, UK and Ireland businesses face a major shift: most leases must now be reported on the balance sheet. This checklist is designed to guide you through preparation and help ensure compliance both before and after implementation.

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