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BLM14000 | Lease accounting: finance lease accounting: finance lessors: 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.

Contents4 entries

  1. BLM14005Lease accounting: finance lease accounting: finance lessors: Net investment in lease
  2. BLM14010Lease accounting: finance lease accounting: finance lessors: finance income
  3. BLM14040Lease accounting: finance lease accounting: finance lessors: 'interest' recognition example
  4. BLM14045Lease accounting: finance lease accounting: finance lessors: accounting example