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Live Webinar | ACCA

Financial reporting update: FRS 102 Lease Accounting Update

Master the latest FRS 102 lease accounting requirements, with practical guidance on lease incentives, leasehold improvements, and emerging reporting challenges.

Overview

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The Corporate Accountants Update Programme (CAUP) is delivered across four focused sessions, offering a cost-effective way to stay up to date with the latest technical developments.

Book the full series please click here

Financial reporting update: FRS 102 Lease Accounting Update

The session will focus on lease accounting issues for lessees under the amended FRS 102, building on issues introduced last year, including accounting for lease incentives, and leasehold improvements. Also the session will examine the accounting and disclosure consequences of the current geo-political instability

Key features

·       The different types of lease incentives  and how to account for them under the amended FRS 102

·       Consideration of the ownership of leasehold improvements and how to account for them

·       Accounting for obligations to dismantle leasehold improvements and site restoration

·       Consequences of geo-political instability – including accounting for loan modifications

Guy Loveday

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community. He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company. Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

Price

Price (excluding VAT) 136 GBP

Location

United Kingdom

Date & time

11 November 2026, 13:30 - 16:30 GMT

Enquiries

Email enquiries UKCL@accaglobal.com

Course provider

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