Skip to content
Solved

BLM17000 | Lease accounting under IFRS 16 and FRS 102 (2024 amendments): 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.

Contents11 entries

  1. BLM17005Lease accounting under IFRS 16 and FRS 102 (2024 amendments): introduction and rationale for the on-balance sheet model
  2. BLM17010Lease accounting under IFRS 16 and FRS 102 (2024 amendments): scope and exemptions
  3. BLM17015Lease accounting under IFRS 16 and FRS 102 (2024 amendments): identifying a lease
  4. BLM17020Lease accounting under IFRS and FRS 102 (2024 amendments): lessor accounting
  5. BLM17035Lease accounting under IFRS 16 and FRS 102 (2024 amendments): initial measurement of right-of-use asset and lease liability
  6. BLM17040Lease accounting under IFRS 16 and FRS 102 (2024 amendments): subsequent measurement and accounts disclosure
  7. BLM17042Lease accounting under IFRS 16 and FRS 102 (2024 amendments): lease modification
  8. BLM17045Lease accounting under IFRS 16 and FRS 102 (2024 amendments): sale and leaseback
  9. BLM17050Lease accounting under IFRS 16 and FRS 102 (2024 amendments): transition
  10. BLM17060Lease accounting under IFRS 16 and FRS 102 (2024 amendments): sub lease
  11. BLM18000Lease accounting under IFRS 16 and FRS 102 (2024 amendments): lessee example