Lease Accounting Resources

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

FMIS Lease Accounting 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.

Read the Lease Accounting Guide

FMIS Lease Accounting Guide illustration

Guides by accounting standard

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.

FRS 102 Lease Accounting Guide illustration

Revised Section 20

FRS 102 Lease Accounting Guide

Explore revised Section 20, the changes to lessee accounting and the practical steps involved in transition and ongoing reporting.

Read the FRS 102 Lease Accounting Guide

IFRS 16 Lease Accounting Guide illustration

International reporting

IFRS 16 Lease Accounting Guide

Understand lease identification, right-of-use assets, lease liabilities and the ongoing calculations and reporting required under IFRS 16.

Read the IFRS 16 Lease Accounting Guide

ASC 842 Lease Accounting Guide illustration

US GAAP

ASC 842 Lease Accounting Guide

Explore lease recognition under US GAAP, operating and finance lease classification, and the implications for measurement and reporting.

Read the ASC 842 Lease Accounting Guide

Lease accounting articles and updates

Browse practical explanations, reporting updates and FMIS product news. Search this collection by topic or keyword.

27 results.

Article / update

Integrated Fixed Asset Management

Create an integrated approach to Fixed Asset Management to optimise tracking, maintenance and asset accounting.

Article / update

FMIS announces new NHS partnership

FMIS announces new partnership with NHS Shared Business Services to supply FMIS Fixed Assets and IFRS 16 Leasing software to their clients.

Article / update

FMIS to sponsor GovMoney 2019

FMIS to sponsor GovMoney2019 conference for public sector finance professionals.

Article / update

Equipment Leasing Changes – A Unique Opportunity

Equipment Leasing - Implementing the new IFRS16 and ASC842 standards is a lot of work, but they also represent a unique opportunity for the Equipment Leasing Sector.

Article / update

IFRS 16 – The Final Countdown

IFRS 16 Countdown. With a little over a year to go before the biggest changes to Lease Accounting for years, how are you shaping up?

Lease accounting case studies

Read how organisations use FMIS to support their lease accounting processes. Search by organisation, sector or keyword.

2 results.

Case study

The AA uses FMIS Leasing software

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.

Explore FMIS Lease Accounting

If you are reviewing software to support your lease accounting process, explore FMIS Lease Accounting or contact us to discuss your requirements.

Explore FMIS Lease Accounting software   Discuss your requirements