FRS 102: Major changes to lease accounting for Irish & UK entities
ReportMajor FRS 102 lease changes for Irish & UK entities—learn how on-balance sheet rules affect your business before 2026.
Louise joined Grant Thornton as a trainee in our Dublin office in 2000 and was appointed as audit partner in our Belfast office in 2014.
Louise has over 20 years’ experience working on public sector and privately owned companies of all sizes. Her portfolio includes a broad range of clients in various business sectors including construction, education, motor retail, manufacturing and public sector.
During her career, she has headed up our risk, compliance and professional standards department where she gained extensive technical expertise in Irish and UK GAAP and company law.
Major FRS 102 lease changes for Irish & UK entities—learn how on-balance sheet rules affect your business before 2026.
Explore key changes to FRS 102 Section 23, including the new five-step revenue model and its impact on financial reporting in Ireland and the UK.
Explore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.