BLM52000 | right of use leases: right of use lessees: the spreading rules
From HM Revenue & Customs · Business Leasing Manual
Contents11 entries
- BLM52005Right-of-use assets: right-of-use asset lessees: the spreading rules
- BLM52010Right-of-use assets: right-of-use asset lessees: the spreading rules: the basic calculation
- BLM52015Right-of-use assets: right-of-use asset lessees: the spreading rules: example 1
- BLM52020Right-of-use assets: right-of-use asset lessees: the spreading rules: transfer of a lease
- BLM52025Right-of-use assets: right-of-use asset lessees: the spreading rules: cessation
- BLM52030Right-of-use assets: right-of-use asset lessees: the spreading rules: example 2
- BLM52035Right-of-use assets: right-of-use asset lessees: the spreading rules: impairment
- BLM52040Right-of-use assets: right-of-use asset lessees: the spreading rules: example 3
- BLM52045Right-of-use assets: right-of-use asset lessees: future periods
- BLM52050IFRS 16 Leases: IFRS 16 Lessees: Early Adopters
- BLM52055Right-of-use assets: right-of-use asset lessees: example 4 – IFRS 16 early adoptors