BLM17020 - IFRS 16 accounting: Lessor accounting
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.
The accounting model for lessors under IFRS 16 is substantially unchanged from IAS 17 and FRS 102. Details for lessor accounting under FRS 102 can be found at BLM 10000+