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What Construction Businesses Need to Know FRS 102 Lease Accounting Changes

How FRS 102 lease accounting changes will impact construction businesses from 2026

29 Apr 2026

Update Revenue Recognition under Amended FRS 102: Key Impacts for Construction Contracts

How amended FRS 102 changes revenue recognition for construction contracts

John Botha

Nikita Lynn

| 8 min read | 29 Apr 2026