IFRS 16 vs FRS 102: Which Lease Accounting Standard Applies to You?
Compare IFRS 16 and FRS 102 lease accounting, including their scope, pre-2026 differences, the 2026 changes and the practical differences that remain.
ASC 842 Lease Accounting: A Guide for US GAAP Reporters
Understand ASC 842 lease accounting, including classification, measurement, exemptions and the key differences from IFRS 16 and revised FRS 102.
How to Calculate a Right-of-Use Asset and Lease Liability
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.
IFRS 16 Journal Entries: A Step-by-Step Worked Example
A detailed guide to IFRS 16 journal entries, covering lease recognition, interest, liability repayments, depreciation and the transition to FRS 102 in 2026.
Operating Lease vs Finance Lease: The Difference and What Changed
Examine the distinction between operating and finance leases, how IFRS 16 and FRS 102 changed lessee accounting, and why ASC 842 retains it.
Lease Accounting: IFRS 16, FRS 102 and ASC 842 Guide
Understand how IFRS 16, revised FRS 102 and ASC 842 approach lease accounting, including recognition, measurement, exemptions and reporting implications.
St George’s: NHS Fixed Asset and Lease Accounting Case Study | FMIS
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
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