SolvedBLM11000 | Lease accounting: Lease classification: 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.
Contents13 entries
- BLM11005Lease accounting: lease classification: introduction to detail
- BLM11010Lease accounting: lease classification: minimum lease payments
- BLM11015Lease accounting: lease classification: the term of a lease
- BLM11020Lease accounting: lease classification: 'fair value'
- BLM11025Lease accounting: lease classification: residual values and guarantees
- BLM11030Lease accounting: lease classification: inception and commencement
- BLM11200Lease accounting: lease classification: defining finance leases
- BLM11201Lease accounting: lease classification: finance leases – commercial substance & risks and rewards
- BLM11210Lease accounting: lease classification: meaning of 'present value'
- BLM11215Lease accounting: lease classification: defining operating leases
- BLM11216Lease accounting: lease classification: operating leases & off balance sheet finance
- BLM11220Lease accounting: lease classification: independent approach
- BLM11230Lease accounting: lease classification: practical issues with borderline issues