Lease Accounting Rules and FRS102: What is the impact for commercial landlords?
What are the rules changes exactly? What’s the impact for commercial landlords? And what insights can be gained?
17 December 2025 | Authors: Heather Powell, Mark Cunningham
Lease Accounting Rules and FRS102: What is the impact for commercial landlords?
Partners Heather Powell and Mark Cunningham discuss the impact of the new leasing rules for operating leases, and in particular, the aspect where a tenant occupies and rents an office. There are certainly some big changes on the way.
But what are the rules changes exactly? What’s the impact for commercial landlords? And what insights can be gained?
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