FRS 102 Leases: 2026 Implementation Toolkit
Category: Financial Reporting | Date: 23/09/2026 12:20 | Duration: 1hr | Tag: SEFEUK26D2S3 | Type: Webinar | Speaker: Lindsay Webber, Christo Kritzinger, Marius Olivier
Course Details
The FRS 102 amendments from the 2024 Periodic Review become mandatory for accounting periods beginning on or after 1 January 2026, and the changes to lease accounting are among the most significant the standard has seen. For most SME clients, this means recognising operating leases on the balance sheet for the first time — with real implications for financial metrics, loan covenants, and how clients understand their accounts. This focused session gives practice accountants a practical implementation toolkit to work through the changes efficiently across their client portfolio.
In this session Lindsay Webber will cover the following topics:
- Identifying which clients and leases are affected, and available exemptions
- Collecting the right lease data from clients efficiently
- Performing transition calculations, with worked examples for common lease types
- Preparing compliant financial statements and disclosures
- Explaining the balance sheet impact to clients and managing their questions
By attending this session, you will have the tools and practical knowledge to implement the new FRS 102 lease accounting requirements efficiently across your client portfolio.
This session will be of particular interest to accountants in practice advising SME clients.
Lindsay will be joined by Christo Kritzinger & Marius Olivier to talk about how Rubli Solutions is supporting accountants with leasing.
Course Level: Intermediate
This course is part of The September Fest 2026
CPD Course Speaker
OmniPro Strategic Solutions
Lindsay Webber
As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
Rubli Solutions Limited
Marius Olivier
Marius Olivier, CA(SA), is a Chartered Accountant and former PwC Audit Manager with more than five years’ experience at Rubli. He helps organisations implement lease accounting software and supports clients with the practical challenges of IFRS 16, FRS 102 and ASC 842.
With a background in audit and hands-on lease accounting implementation, Marius helps finance teams move from complex accounting requirements to clear, reliable processes for compliance and reporting.
Rubli Solutions Limited
Christo Kritzinger
Christo is the CTO and co-founder of Rubli, a lease accounting platform helping companies comply with standards such as IFRS 16, FRS 102 and ASC 842. He has 14 years’ experience in financial services and has spent the past 11 years building SaaS products. Christo combines accounting, software and product experience to help finance teams manage complex lease accounting requirements in a more practical and efficient way.