FRS 102 Toolkits
Take control of your FRS 102 transition with our revenue and lease toolkits.
Amendments to FRS 102 will be effective from 1 January 2026 – are you ready for the changes to revenue and lease accounting?
Our revenue and lease accounting implementation toolkits are designed to upskill your finance teams, build new processes and controls into ‘business as usual’, and help you through your year-end audit process for the first year of change.
The toolkits will give you access to the following guides and materials:
- Training slides
- Identification of a lease analysis
- A guide to lease completeness procedures
- A summary of revenue and lease exemptions and expedients available
- Revenue and lessee disclosure requirements
- Key revenue and lease process/control considerations
The toolkits also contain the following editable documents that you can use to tailor for your own purposes. These have been developed with the auditor in mind, ensuring you are equipped for a smooth audit process:
- Revenue contract review template
- Example revenue and lease accounting position paper
- Example revenue and lease accounting policy
