Updates: Business Leasing Manual
2021
Lease accounting: finance lease accounting: finance lessors: accounting example
Table header updated
Updated table headers.
Republish table headers.
2020
IFRS 16 leases: IFRS 16 lessees: the spreading rules
update to accounting
Introduction: Lease accounting: contents
updated accounting standards
Introduction: Lease accounting: Finance lessee’s balance sheet
change to accounting standards
IFRS 16 leases: IFRS 16 lessees: the spreading rules
incorporating new accountancy standard
IFRS 16 leases: IFRS 16 lessees: the spreading rules
Change in accountancy treatment
Change in accountancy treatment
Updated contents
IFRS 16 leases: IFRS 16 lessees: Example
Updated contents
Updated contents
Updated Index
Introduction: Leasing: Capital allowances
Updated for SBA
Introduction: Leasing: leasing of real property
Updated accountancy
Introduction: Leasing: Operating leases - off balance sheet finance example
Updated accountancy
Introduction: Leasing: Introduction to operating leases and off balance sheet finance
Updated accountancy
Introduction: Leasing: Operating leases - examples
Updated accountancy
Introduction: Leasing: Operating leases - risks
Updated accountancy
Introduction: Leasing: What is an operating lease?
Updated accountancy
Introduction: Leasing: What is a finance lease?
Update to accountancy
Introduction: Leasing: Lease classification
Updated accountancy
Updated accountancy
Introduction: Leasing: The accounting definition of a lease
Updated accountancy
Introduction: Leasing: Introduction to accounting standards
Update accountancy
Introduction: Leasing: Importance of leasing
Page updated
Lease accounting: accounting standards: contents
Removal of obsolete pages
Lease accounting: accounting standards: significance of IAS 39 and IFRS 9
Updated title
Updated accountancy
Lease accounting: accounting standards: key differences between IAS 17 and FRS 102
Updated accountancy
Lease accounting: accounting standards: introduction
Updated accountancy
Lease accounting: Lease classification: contents
Updated index to remove obsolete pages
Lease accounting: lease classification: practical indicators
Updated accountancy
Lease accounting: lease classification: importance of borderline issues
Updated accountancy
Lease accounting: lease classification: practical issues with borderline issues
Updated accountancy
Lease accounting: lease classification: independent approach
Updated accountancy
Lease accounting: lease classification: defining operating leases
Updated accountancy
Lease accounting: lease classification: meaning of 'present value'
Updated accountancy
Lease accounting: lease classification: defining finance leases
Updated accountancy
Lease accounting: lease classification: inception and commencement
Updated accountancy
Lease accounting: lease classification: residual values and guarantees
Updated accountancy
Lease accounting: lease classification: 'fair value'
Updated accountancy
Lease accounting: lease classification: the term of a lease
Updated accountancy
Lease accounting: lease classification: minimum lease payments
Updated for accountancy changes
Lease accounting: lease classification: introduction to detail
Updated accountancy
Lease accounting: operating lease accounting: operating lease incentives
Updated accountancy
Lease accounting: operating lease accounting: lessees’ accounting
Updated accountancy
Lease accounting: operating lease accounting: lessor accounting for depreciation and costs
Updated accountancy
Lease accounting: operating lease accounting: lessor accounting for rental income
Updated accountancy
Lease accounting: operating lease accounting: introduction
Updated for accountancy changes
Lease accounting: finance lease accounting: outline
Updated for accountancy changes
Lease accounting: finance lease accounting: contents
Removal of obsolete pages
Lease accounting: finance lease accounting: finance lessors: contents
Removal of obsolete pages
Lease accounting: finance lease accounting: finance lessors: 'interest' recognition example
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessors: finance income
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessors: Net investment in lease
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 2: contents
Removal of obsolete pages
Lease accounting: finance lease accounting: finance lessees: example 2: The accounting entries
Updated for accountancy changes
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 2: apportioning the rentals
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 2: back-loaded rental structure
Updated for accountancy changes
Updated accountancy
Updated accountancy
Lease accounting: finance lease accounting: finance lessees: example 1: lease terminated early
Updated for accountancy changes
Updated accountancy.
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 1: the accounting entries
Updated for accountancy changes
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 1: apportioning the rentals
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 1: is this a finance lease?
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 1: basic rental structure
Update following accountancy changes
Lease accounting: finance lease accounting: finance lessees: contents
Removal of obsolete pages following accountancy update
Updated following accountancy changes
Updated accountancy
Lease accounting: finance lease accounting: finance lessees: profit and loss account
Accountancy references updated
Lease accounting: finance lease accounting: finance lessees: balance sheet depreciation (accounting)
Update following introduction of IFRS 16
Updated following introduction of IFRS 16
Lease accounting: finance lease accounting: finance lessees: balance sheet (general)
Update following introduction of IFRS 16
Lease accounting: finance lease accounting: finance lessees: commercial substance
Update following introduction of IFRS 16
Lease accounting: leasebacks and sub-leases: contents
Updated index following introduction of IFRS 16 & corresponding simplification of guidance
Lease accounting: leasebacks and sub-leases: sub-leases and back-to-back leases
Updated to remove outdated accounting references.
Lease accounting: leasebacks and sub-leases: lease and leaseback
Change from UK GAAP to FRS 102
Lease accounting: leasebacks and sub-leases: sale and operating leaseback under FRS 102
Change from UK GAAP to FRS 102
Lease accounting: leasebacks and sub-leases: sale and finance leaseback under FRS 102
Amended from UK GAAP to FRS 102
Addition of material on IFRS 16 accounting
IFRS 16 leases: IFRS 16 lessees: Example
Additional example material for IFRS 16 leases
Addition of chapters for IFRS 16
Rearrangement of contents page
Addition of IFRS 16 spreading chapter
Guidance updated for IFRS16
Addition of guidance on IFRS 16
Introduction: Leasing: What is leasing?
Inclusion of BLM 50000+ for IFRS 16