BLM00200 - Introduction: Lease accounting: contents
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.
The content in this chapter has been updated and moved to BLM10000+. This page will be archived at the end of February 2026.
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BLM00205Outline of lease accounting
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BLM00210Operating lease accounting
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BLM00215Finance lease accounting
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BLM00220Finance lessor’s balance sheet
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BLM00225Finance lessor’s income
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BLM00230Finance lessee’s balance sheet
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BLM00235Finance lessee’s profit and loss account
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BLM00240Outline of IFRS 16 lease accounting