FRS 102 has changed for accounting periods commencing 1 January 2026. Delay the transition process, and the pressure at year-end multiplies.
Early preparation allows finance teams to align stakeholders and embed changes into business-as-usual before year-end audit pressure sets in, meaning fewer surprises – and more control. Yet as of April 2026, only 22% of CFOs say their business is fully prepared.
The FRS 102 revenue and lease accounting implementation toolkits offer a low-cost solution designed to close the gap.
What are the FRS 102 implementation toolkits?
The toolkits equip finance teams with materials, guides and templates to implement the FRS 102 changes with confidence and consistency for the first year of change.
They have been developed by financial reporting specialists with decades of experience supporting businesses through major reporting changes.
For teams leading the transition in-house, the toolkits offer a clear, structured path from impact assessment to embedding new processes.
The toolkits combine guides, training and templates to upskill teams, avoid surprises, and support defensible decisions.
The toolkits help embed processes and controls into business‑as‑usual now, reducing disruption now and preventing repeat fixes in future years.
What is included?
The toolkits will give you access to:
- 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
They also contain editable documents you can tailor for your own purposes, developed with the auditor in mind.
These include:
- A revenue contract review template
- Example revenue and lease accounting position paper
- Example revenue and lease accounting policy
Register your interest
Register your interest in the toolkit to help your team act early, stay in control, and avoid costly rework.
Complete the form and we’ll be in touch to explore whether the toolkits could support your transition.
Why act now?
We often see businesses push regulatory changes to year end, with knock-on impacts:
- Delays to finalising your audit and increased costs
- Inconsistent application across teams
- Costly rework and overreliance on last-minute external support
Early, structured preparation changes the equation. With the right tools, you can take control of timing and resourcing and protect audit outcomes and credibility.
