BLM00002 - Introduction: Leasing: contents

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

  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