Updates: Business Leasing Manual
2024
Business Leasing Manual: changes 27 January 2015
Archive - old information which it it's own right, is no longer relevant.
Business Leasing Manual: 20 April 2009 changes
Archive - Change record no longer relevant due to age.
Business Leasing Manual: 15 May 2013 changes
Archive - old information which it it's own right, is no longer relevant.
Business Leasing Manual: 18 June 2013 changes
Archive - old information which it it's own right, is no longer relevant.
Business Leasing Manual: 4 March 2013 changes
Archive - old information which it it's own right, is no longer relevant.
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
Introduction: Leasing: Importance of leasing
Page updated
Introduction: Leasing: Introduction to accounting standards
Update accountancy
Introduction: Leasing: The accounting definition of a lease
Updated accountancy
Updated accountancy
Introduction: Leasing: Lease classification
Updated accountancy
Introduction: Leasing: What is a finance lease?
Update to accountancy
Introduction: Leasing: What is an operating lease?
Updated accountancy
Introduction: Leasing: Operating leases - risks
Updated accountancy
Introduction: Leasing: Operating leases - examples
Updated accountancy
Introduction: Leasing: Introduction to operating leases and off balance sheet finance
Updated accountancy
Introduction: Leasing: Operating leases - off balance sheet finance example
Updated accountancy
Introduction: Leasing: leasing of real property
Updated accountancy
Introduction: Leasing: Capital allowances
Updated for SBA
Updated contents
Lease accounting: accounting standards: contents
Removal of obsolete pages
Lease accounting: accounting standards: introduction
Updated accountancy
Lease accounting: accounting standards: key differences between IAS 17 and FRS 102
Updated accountancy
Lease accounting: accounting standards: significance of IAS 39 and IFRS 9
Updated title
Updated accountancy
Lease accounting: Lease classification: contents
Updated index to remove obsolete pages
Lease accounting: lease classification: independent approach
Updated accountancy
Lease accounting: lease classification: practical issues with borderline issues
Updated accountancy
Lease accounting: lease classification: importance of borderline issues
Updated accountancy
Lease accounting: lease classification: practical indicators
Updated accountancy
Updated contents
Updated Index
IFRS 16 leases: IFRS 16 lessees: Example
Updated contents
Addition of chapters for IFRS 16
Lease accounting: lease classification: introduction to detail
Updated accountancy
Lease accounting: lease classification: minimum lease payments
Updated for accountancy changes
Lease accounting: lease classification: the term of a lease
Updated accountancy
Lease accounting: lease classification: 'fair value'
Updated accountancy
Lease accounting: lease classification: residual values and guarantees
Updated accountancy
Lease accounting: lease classification: inception and commencement
Updated accountancy
Lease accounting: lease classification: defining finance leases
Updated accountancy
Lease accounting: lease classification: meaning of 'present value'
Updated accountancy
Lease accounting: lease classification: defining operating leases
Updated accountancy
Lease accounting: operating lease accounting: introduction
Updated for accountancy changes
Lease accounting: operating lease accounting: lessor accounting for rental income
Updated accountancy
Lease accounting: operating lease accounting: lessor accounting for depreciation and costs
Updated accountancy
Lease accounting: operating lease accounting: lessees’ accounting
Updated accountancy
Lease accounting: operating lease accounting: operating lease incentives
Updated accountancy
Lease accounting: finance lease accounting: contents
Removal of obsolete pages
Lease accounting: finance lease accounting: outline
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessors: contents
Removal of obsolete pages
Lease accounting: finance lease accounting: finance lessors: Net investment in lease
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessors: finance income
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessors: 'interest' recognition example
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: contents
Removal of obsolete pages following accountancy update
Lease accounting: finance lease accounting: finance lessees: commercial substance
Update following introduction of IFRS 16
Lease accounting: finance lease accounting: finance lessees: balance sheet (general)
Update following introduction of IFRS 16
Updated following introduction of IFRS 16
Lease accounting: finance lease accounting: finance lessees: balance sheet depreciation (accounting)
Update following introduction of IFRS 16
Lease accounting: finance lease accounting: finance lessees: profit and loss account
Accountancy references updated
Updated accountancy
Updated following 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: example 1: is this a finance lease?
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 1: apportioning the rentals
Updated for accountancy changes
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 1: the accounting entries
Updated for accountancy changes
Updated for accountancy changes
Updated accountancy.
Lease accounting: finance lease accounting: finance lessees: example 1: lease terminated early
Updated for accountancy changes
Updated accountancy
Updated accountancy
Lease accounting: finance lease accounting: finance lessees: example 2: contents
Removal of obsolete pages
Lease accounting: finance lease accounting: finance lessees: example 2: back-loaded rental structure
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 2: apportioning the rentals
Updated for accountancy changes
Updated for accountancy changes
Lease accounting: finance lease accounting: finance lessees: example 2: The accounting entries
Updated for accountancy changes
Lease accounting: leasebacks and sub-leases: contents
Updated index following introduction of IFRS 16 & corresponding simplification of guidance
Lease accounting: leasebacks and sub-leases: sale and finance leaseback under FRS 102
Amended 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: lease and leaseback
Change from UK GAAP to FRS 102
Lease accounting: leasebacks and sub-leases: sub-leases and back-to-back leases
Updated to remove outdated accounting references.
Addition of material on IFRS 16 accounting
IFRS 16 leases: IFRS 16 lessees: Example
Additional example material for IFRS 16 leases
Rearrangement of contents page
Addition of IFRS 16 spreading chapter
Introduction: Leasing: What is leasing?
Inclusion of BLM 50000+ for IFRS 16
Guidance updated for IFRS16
Addition of guidance on IFRS 16