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BLM10005 | Lease accounting: accounting standards: 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.

Contents3 entries

  1. BLM10010Lease accounting: accounting standards: introduction and relevant standards
  2. BLM10011Lease accounting: accounting standards: commercial benefits of leasing
  3. BLM10012Lease accounting: accounting standards: accounting definition of a lease