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  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 November 2024 - See all updates
  1. Back to contents
  2. BLM00001

BLM00200 - Introduction: Lease accounting: contents

  1. BLM00205
    Outline of lease accounting
  2. BLM00210
    Operating lease accounting
  3. BLM00215
    Finance lease accounting
  4. BLM00220
    Finance lessor’s balance sheet
  5. BLM00225
    Finance lessor’s income
  6. BLM00230
    Finance lessee’s balance sheet
  7. BLM00235
    Finance lessee’s profit and loss account
  8. BLM00240
    Outline of IFRS 16 lease accounting
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