BLM11000 - Lease accounting: Lease classification: contents

1. BLM11005

   Introduction to detail
2. BLM11010

   Minimum lease payments
3. BLM11015

   The term of a lease
4. BLM11020

   ‘Fair value’
5. BLM11025

   Residual values and guarantees
6. BLM11030

   Inception and commencement
7. BLM11200

   Defining finance leases
8. BLM11210

   Meaning of ‘present value’
9. BLM11215

   Defining operating leases
10. BLM11220

    Independent approach
11. BLM11230

    Practical issues with borderline issues
12. BLM11235

    Importance of borderline issues
13. BLM11240

    Practical indicators