Explore FMIS lease accounting resources, including our comprehensive guide and dedicated guides to FRS 102, IFRS 16 and ASC 842. Start with the overview, choose a standard-specific guide or browse practical articles and case studies.
Start here · Comprehensive guide
Start with an overview of lease accounting, the main reporting frameworks and the practical work involved in maintaining lease records, calculations and reporting.
Use this guide as your starting point, then follow the dedicated guides for more detail on your reporting framework.
Choose the guide relevant to your organisation’s reporting framework. Each guide provides more detailed information on the requirements and practical accounting work for that standard.
Revised Section 20
Explore revised Section 20, the changes to lessee accounting and the practical steps involved in transition and ongoing reporting.
International reporting
Understand lease identification, right-of-use assets, lease liabilities and the ongoing calculations and reporting required under IFRS 16.
US GAAP
Explore lease recognition under US GAAP, operating and finance lease classification, and the implications for measurement and reporting.
Browse practical explanations, reporting updates and FMIS product news. Search this collection by topic or keyword.
27 results.
Article / update
FMIS Lease Accounting version 12.47 includes reporting and import performance improvements, together with additional support for defined data-conversion scenarios.
Article / update
Compare IFRS 16 and FRS 102 lease accounting, including their scope, pre-2026 differences, the 2026 changes and the practical differences that remain.
Article / update
Understand ASC 842 lease accounting, including classification, measurement, exemptions and the key differences from IFRS 16 and revised FRS 102.
Article / update
Explore the calculation of lease liabilities and right-of-use assets under IFRS 16 and FRS 102, from present value and discount rates to depreciation.
Article / update
A detailed guide to IFRS 16 journal entries, covering lease recognition, interest, liability repayments, depreciation and the transition to FRS 102 in 2026.
Article / update
Examine the distinction between operating and finance leases, how IFRS 16 and FRS 102 changed lessee accounting, and why ASC 842 retains it.
Read how organisations use FMIS to support their lease accounting processes. Search by organisation, sector or keyword.
2 results.
Case study
Read how St George’s NHSFT combined FMIS cloud-hosted software to track assets and ensure IFRS 16 compliance in this NHS Fixed Asset and Lease Accounting Case Study
Case study
Find out how FMIS took a process that used to take days and cut it down to a few hours when the AA started using FMIS leasing software.
If you are reviewing software to support your lease accounting process, explore FMIS Lease Accounting or contact us to discuss your requirements.
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