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

  1. BLM17005
    Introduction and rationale for the on-balance sheet model
  2. BLM17010
    Scope and exemptions
  3. BLM17015
    Identifying a lease
  4. BLM17020
    Lessor accounting
  5. BLM17035
    Initial measurement of right of use asset and lease liability
  6. BLM17040
    Subsequent measurement and accounts disclosure
  7. BLM17042
    Lease modification
  8. BLM17045
    Sale and leaseback
  9. BLM17050
    Transition
  10. BLM17060
    Sub lease
  11. BLM18000
    Lessee example