·16 min read·frs 102
FRS 102 Discount Rate (OBR) Guide
How to determine the obtainable borrowing rate (OBR) for FRS 102 lease liability calculations. Practical approaches and sensitivity analysis.
Blog
Insights on lease management, IFRS 16 compliance, and AI-powered extraction
Whether you manage 10 leases or 200, staying compliant with IFRS 16 and FRS 102 requires accurate data extraction, reliable calculations, and up-to-date knowledge of regulatory changes. Our blog covers the practical side of lease accounting — from step-by-step calculation guides to AI-powered extraction workflows.
Written for finance teams, property managers, and accounting firms across Europe, each article combines regulatory expertise with actionable advice you can apply immediately. Explore topics including lease liability calculations, right-of-use assets, discount rates, and the latest FRS 102 changes effective 2026.
·13 min read·frs 102
FRS 102 Lease Liability Calculation Guide
Calculate lease liability under revised FRS 102 Section 20 step by step — PV formulas, amortisation schedules, journal entries, and remeasurement triggers.
·15 min read·frs 102
FRS 102 Property Lease Accounting Guide
FRS 102 property lease accounting: rent-free periods, break clauses, dilapidations, stepped rents, service charges, subleases, and transition examples.
·14 min read·frs 102
FRS 102 Right-of-Use Asset Guide
ROU assets under revised FRS 102 Section 20 — initial measurement, depreciation methods, impairment testing, journal entries, and transition guidance.
·16 min read·ifrs 16
IFRS 16 Discount Rate (IBR) Guide
How to construct the IFRS 16 incremental borrowing rate (IBR) — risk-free rate selection, credit spread adjustment, and collateral impact.
·20 min read·ifrs 16
IFRS 16 Property Lease Accounting Guide
IFRS 16 property lease accounting across EU jurisdictions — CPI escalation, rent-free periods, break clauses, restoration provisions, and service charges.
·16 min read·ifrs 16
IFRS 16 Right-of-Use Asset Guide
IFRS 16 ROU asset accounting — initial measurement components, straight-line depreciation, IAS 36 impairment testing, and journal entries with examples.
·16 min read·compliance
IFRS 16 Lease Audit Checklist for 2026
Audit preparation checklist for IFRS 16 lease accounting — lease inventory, data completeness, calculations, disclosures, and common findings.
·15 min read·ifrs 16
How to Calculate IFRS 16 Lease Liability
Learn how to calculate IFRS 16 lease liability step by step with worked examples, PV formulas, journal entries, and common mistakes to avoid.
·14 min read·ifrs 16
IFRS 16 Lease Data Extraction Guide
Learn what data must be extracted from lease contracts for IFRS 16 compliance, common challenges, and how AI automation reduces extraction time by 90%.
·16 min read·lease accounting
IFRS 16 vs ASC 842: Key Differences
Compare IFRS 16 and ASC 842 — classification models, expense patterns, discount rates, and practical impact on financial statements.
·18 min read·compliance
10 Common IFRS 16 Accounting Errors
The most frequent IFRS 16 lease accounting mistakes, their financial impact, and practical steps to prevent costly compliance errors.
·16 min read·lease management
Best Lease Software for Europe (2026)
Comparison of lease management software for European businesses — IFRS 16 compliance, multilingual support, AI extraction, and EU data residency.
·13 min read·frs 102
FRS 102 Lease Changes 2026: Key Updates
Major changes to UK and Irish lease accounting take effect January 2026. Learn about the new Section 20 and its balance sheet impact.
·19 min read·lease abstraction
74 Lease Abstract Fields You Need
Categorized checklist of essential data points to extract from commercial lease agreements, with EU-specific considerations and IFRS 16 fields.
·10 min read·ai extraction
AI vs Manual Lease Abstraction Compared
A data-driven comparison of manual and AI-powered lease abstraction — covering costs, accuracy, speed, and hidden expenses most companies overlook.