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Important changes to accounting standards came into force on 1st January 2026, with significant implications for how leases are treated in accounts and simplified rules for balance recognition. The latest amendments to FRS 102 are intended to further align UK accounting practices with IFRS international standards. FRS 102 was introduced in 2015 to replace the old UK GAAP standards […]https://abtot.com/new2026/wp-content/uploads/2024/05/Xeinadin-Logo-Stacked-1-1.png300168