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  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 November 2024 - See all updates
  1. Back to contents
  2. BLM50000

BLM52000 - IFRS 16 leases: IFRS 16 lessees: 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. BLM52020
    Transfer of a lease
  6. BLM52025
    Cessation
  7. BLM52030
    Example 2
  8. BLM52035
    Impairment
  9. BLM52040
    Example 3
  10. BLM52045
    Future Periods
  11. BLM52050
    Early Adopters
  12. BLM52055
    Example 4
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