<?xml version="1.0" encoding="UTF-8"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title><![CDATA[Front Foot Finance Ltd]]></title><description><![CDATA[FRS 102 Lease Accounting Calculation Engine]]></description><link>https://www.frontfootfinance.co.uk/frs-102-lease-transition-resources</link><generator>RSS for Node</generator><lastBuildDate>Sat, 04 Apr 2026 10:32:57 GMT</lastBuildDate><atom:link href="https://www.frontfootfinance.co.uk/blog-feed.xml" rel="self" type="application/rss+xml"/><item><title><![CDATA[FRS 102 Lease Accounting Disclosures: A Practical Guide for UK SMEs]]></title><description><![CDATA[Transition, disclosures, and Section 1A requirements explained clearly Introduction The 2024 revision of FRS 102 Section 20 (Leases)  represents the most significant change to SME lease accounting in over a decade. From 1 January 2026 , UK entities must adopt a right-of-use (ROU) model  similar to IFRS 16 — bringing most leases onto the balance sheet. For many SMEs, the challenge is not just calculation — it is understanding what must actually be disclosed  in the financial statements. This...]]></description><link>https://www.frontfootfinance.co.uk/post/frs-102-lease-accounting-disclosures-a-practical-guide-for-uk-smes</link><guid isPermaLink="false">6994b92248e1ffd8ef773324</guid><pubDate>Sat, 28 Feb 2026 18:37:56 GMT</pubDate><dc:creator>Cameron Brown</dc:creator></item><item><title><![CDATA[FRS 102 Lease Accounting: How Should You Really Determine the Discount Rate?]]></title><description><![CDATA[The new FRS 102 Section 20 has now come into force for accounting periods beginning on or after 1st January 2026. Many companies will be concentrating on constructing lease schedules and calculating right-of-use assets. However, in reality, the single most important estimate – and the one most likely to be challenged by auditors – is often the most overlooked:    What discount rate should you use? The accounting standard provides a clear order of priority. However, the reality of the...]]></description><link>https://www.frontfootfinance.co.uk/post/frs-102-lease-accounting-how-should-you-really-determine-the-discount-rate</link><guid isPermaLink="false">698ef402e46957565bf69aff</guid><pubDate>Fri, 13 Feb 2026 10:01:32 GMT</pubDate><dc:creator>Cameron Brown</dc:creator></item></channel></rss>