Business Leasing Manual

BLM52000 - right of use leases: right of use lessees: the spreading rules

The Spreading Rules

1. BLM52005

   The spreading rules
2. BLM52010

   The basic calculation
3. BLM52015

   The spreading rules: Example 1
4. BLM52020

   Transfer of a lease
5. BLM52025

   Cessation
6. BLM52030

   The spreading rules: example 2
7. BLM52035

   Impairment
8. BLM52040

   The spreading rules: example 3
9. BLM52045

   Future periods
10. BLM52050

    Early Adopters
11. BLM52055

    Example 4 – IFRS 16 early adoptors