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BLM12000 | Lease accounting: operating 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.

Contents5 entries

  1. BLM12005Lease accounting: operating lease accounting: introduction
  2. BLM12010Lease accounting: operating lease accounting: lessor accounting for rental income
  3. BLM12015Lease accounting: operating lease accounting: lessor accounting for depreciation and costs
  4. BLM12020Lease accounting: operating lease accounting: lessees’ accounting
  5. BLM12025Lease accounting: operating lease accounting: operating lease incentives