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FRS 102 Lease Accounting Changes What Construction Businesses Need to Know

How FRS 102 lease accounting changes will impact construction businesses from 2026

01 May 2026
FRED 82 – Periodic Updates to FRS 100 – 105 Risk, Compliance and Professional Standards

The concept of a new suite of standards for the UK and Ireland, aligning with international financial reporting standards, was first conceived in 2002

Maeve Hunt
| 5 min read | 15 Aug 2023