{"id":83380,"date":"2026-04-28T10:45:04","date_gmt":"2026-04-28T14:45:04","guid":{"rendered":"https:\/\/www.mrisoftware.com\/uk\/?p=83380"},"modified":"2026-05-14T05:05:28","modified_gmt":"2026-05-14T09:05:28","slug":"introduction-to-frs-102","status":"publish","type":"post","link":"https:\/\/www.mrisoftware.com\/uk\/blog\/introduction-to-frs-102\/","title":{"rendered":"What is FRS 102? Key changes for 2026 and how they impact lease accounting"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>FRS 102 at a glance &#8211; the short version your finance team will actually read<\/p>\n<p>What it is: The UK\u2019s financial reporting standard that defines how organisations prepare financial statements.<br \/>\nWho it applies to: Private companies, non-profits and c&hellip;<\/p>\n","protected":false},"author":63,"featured_media":58396,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-83380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"contentshake_article_id":"","_links":{"self":[{"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/posts\/83380","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/users\/63"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/comments?post=83380"}],"version-history":[{"count":6,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/posts\/83380\/revisions"}],"predecessor-version":[{"id":99288,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/posts\/83380\/revisions\/99288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/media\/58396"}],"wp:attachment":[{"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/media?parent=83380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/categories?post=83380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mrisoftware.com\/uk\/wp-json\/wp\/v2\/tags?post=83380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}