Changes to lease reporting from 1 January 2026 for SMEs
< 1 minute to readMajor amendments to the set of rules and standards for financial reporting for businesses in the UK come into force from 1 January 2026. These include changes to the reporting of lease agreements and how revenue is accounted for under FRS 102, FRS 102 Section 1A, and FRS 105. What is changing? Generally, business reporting …
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