BLM16000 - Lease accounting: leasebacks and sub-leases: 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. BLM16005
    Introduction to sales and leasebacks under FRS 102
  2. BLM16010
    Sale and finance leaseback under FRS 102
  3. BLM16020
    Sale and operating leaseback under FRS 102
  4. BLM16030
    Lease and leaseback
  5. BLM16035
    Sub-leases and back-to-back leases
  6. BLM16040
    Sub-leases