FRS 102 Key Changes for the Academy Sector – Download the Moore South Brochure

The revised FRS 102 requirements introduce significant changes for academy trusts, particularly around lease accounting and revenue recognition. With the new requirements applying to most academy trusts from 1 September 2026, now is the time to understand what is changing and assess the potential impact on your trust.

Our guide explains the key changes, including the treatment of leases, Church Supplemental Agreements, income streams and the documentation trusts should have in place.

Download now to read the full guide and find out how your academy trust can prepare for the changes.