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Auditing and Accounting Refreshers and Updates

Auditing and Accounting Refreshers and Updates

Accounting for Leases: Practical Workshop

Date: 23rd July 2026

Time: 10:00am - 11:30am

Estimated CPD hours: 1.5 hours

Pricing

Non member: £99.00 + VAT

Presenter

Dave Norris

About Dave

OBJECTIVES

This session will take a practical look at the new requirement to put leases on the balance sheet for periods commencing 1 January 2026 under FRS 102. The session will contain multiple worked examples and some case studies to illustrate the points made.

KEY TOPICS

The session will cover the following, using worked examples and case studies to aid learning:

  • New FRS 102 - Effective date and Implications
  • What is present value?
  • Identifying a lease
  • Lease accounting exemptions
  • Calculating the lease liability
  • Significant leasehold improvements
  • Month-to-month or ‘evergreen’ leases
  • Remeasurement of lease liability
  • Discount factor
  • Dilapidations, reinstatement and remediation
  • Lease incentives on transition
  • Disclosure issues and examples

WHO SHOULD ATTEND

This course is relevant for all those who will be preparing or advising on accounts prepared under FRS 102 (September 2024).

Book now

What's Included

  • Expert Knowledge from an Industry-Leading Speaker
  • Verifiable CPD hours
  • CPD Tracking and Certificate
  • Live Webinar (if a future date is listed) with Q&A
  • The Recording of the Event
  • Supporting Materials