BLM00002 - Introduction: Leasing: contents

1. BLM00005

   Scope of this manual
2. BLM00010

   What is leasing?
3. BLM00015

   Importance of leasing
4. BLM00020

   Introduction to accounting standards
5. BLM00025

   The accounting definition of a lease
6. BLM00030

   Transactions that are treated as leases and leases that are treated as if they are not leases
7. BLM00035

   Lease classification
8. BLM00040

   What is a finance lease?
9. BLM00045

   What is an operating lease?
10. BLM00050

    Operating leases – risks
11. BLM00055

    Operating leases – examples
12. BLM00060

    Introduction to operating leases and off balance sheet finance
13. BLM00065

    Operating leases – off balance sheet finance example
14. BLM00070

    Leasing of real property
15. BLM00075

    Capital allowances
16. BLM00080

    Leases with option to buy
17. BLM00085

    VAT issues