BLM10030 - Lease accounting: accounting standards: IFRIC 4: examples
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.
This page will be archived at the end of February 2026.
Examples of arrangements falling to be accounted for as if they were leases include
- outsourcing arrangements
- telecommunication contracts that provide rights to capacity
- take-or-pay and similar contracts, in which purchasers must make specified payments regardless of whether they take delivery of the contracted products or services.