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Official guidance

Business Leasing Manual

BLM52000 · right of use leases: right of use lessees: the spreading rules

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BLM52005 · Right-of-use assets: right-of-use asset lessees: the spreading rules
BLM52010 · Right-of-use assets: right-of-use asset lessees: the spreading rules: the basic calculation
BLM52015 · Right-of-use assets: right-of-use asset lessees: the spreading rules: example 1
BLM52020 · Right-of-use assets: right-of-use asset lessees: the spreading rules: transfer of a lease
BLM52025 · Right-of-use assets: right-of-use asset lessees: the spreading rules: cessation
BLM52030 · Right-of-use assets: right-of-use asset lessees: the spreading rules: example 2
BLM52035 · Right-of-use assets: right-of-use asset lessees: the spreading rules: impairment
BLM52040 · Right-of-use assets: right-of-use asset lessees: the spreading rules: example 3
BLM52045 · Right-of-use assets: right-of-use asset lessees: future periods
BLM52050 · IFRS 16 Leases: IFRS 16 Lessees: Early Adopters
BLM52055 · Right-of-use assets: right-of-use asset lessees: example 4 – IFRS 16 early adoptors

right of use leases: right of use lessees: the spreading rules
IFRS 16 Leases: IFRS 16 Lessees: Early Adopters

BLM52050 | IFRS 16 Leases: IFRS 16 Lessees: Early Adopters

From HM Revenue & Customs · Business Leasing Manual

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