Property

How new lease reporting could change your borrowing power

How new lease reporting could change your borrowing power

If you lease vehicles, equipment, property or machinery, your 2026 accounts are going to look very different. New FRS 102 rules mean those operating leases you've kept off the balance sheet? They're all moving on - as both assets and liabilities. We know this sounds like typical accountant territory, but these changes could directly impact…

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