FRS 102 Leases: Your 2026 Implementation Toolkit (Nov 26)
Category: Financial Reporting | Duration: 1hr | Tag: VODIRE2672 | Type: Video | Course Level: Intermediate | Speaker: Lindsay Webber | Date: 05/11/2026 11:30
Course Details
The FRS 102 amendments from the 2024 Periodic Review become mandatory for accounting periods beginning on or after 1 January 2026, and the changes to lease accounting are among the most significant the standard has seen. For most SME clients, this means recognising operating leases on the balance sheet for the first time — with real implications for financial metrics, loan covenants, and how clients understand their accounts. This focused session gives practice accountants a practical implementation toolkit to work through the changes efficiently across their client portfolio.
In this session Lindsay Webber covers the following topics:
- Identifying which clients and leases are affected, and available exemptions
- Collecting the right lease data from clients efficiently
- Performing transition calculations, with worked examples for common lease types
- Preparing compliant financial statements and disclosures
- Explaining the balance sheet impact to clients and managing their questions
CPD Course Speaker
OmniPro Strategic Solutions
Lindsay Webber
As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.