FRS 102 Lease Changes – Lessons Learned from IFRS 16

The FRS 102 lease accounting changes take effect for periods beginning on or after 1 January 2026, for many UK and Republic of Ireland finance teams, the real complexity is only just coming into focus. For organization's that have already navigated IFRS 16, the lessons are clear: lease data is messier than expected, the timeline is tighter than it looks, and the cost of getting it wrong is significant. For those facing lease accounting recognition requirements for the first time, the path forward starts now. Join Francesco De Gioia (Lease Product Specialist) and Sal Hubsei (Enterprise Account Executive) for a practical session drawing on hard-won IFRS 16 experience to help you get FRS 102-ready before year-end pressure hits. In this session, we'll cover:

• Why IFRS 16 adopters consistently underestimated data complexity and what FRS 102 filers can learn from it

• What "recognition" actually means in practice: right-of-use assets, lease liabilities, and what stays off-balance sheet

• Key implementation traps across multi-site and multi-entity structures

• How EZLease helps UK mid-market finance teams get compliant, fast

Key Takeaways:

• Understand the real-world complexity gaps IFRS 16 adopters faced and how to avoid them

• Know what FRS 102 recognition requires and where finance teams get tripped up

• See how EZLease scales lease data management without adding headcount

• Leave with a readiness checklist to assess your current position