BLM00200 - Introduction: Lease accounting: 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. 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