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BLM10000 | Lease accounting: contents

From HM Revenue & Customs · Business Leasing Manual

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.

Contents6 entries

  1. BLM10005Lease accounting: accounting standards: contents
  2. BLM11000Lease accounting: Lease classification: contents
  3. BLM12000Lease accounting: operating lease accounting: contents
  4. BLM13000Lease accounting: finance lease accounting: contents
  5. BLM16000Lease accounting: leasebacks and sub-leases: contents
  6. BLM17000Lease accounting under IFRS 16 and FRS 102 (2024 amendments): Contents