Updates: Business Leasing Manual

2021

21 December 2021 published amendments

2020

22 December 2020 published amendments

18 December 2020 published amendments

16 December 2020 published amendments

15 December 2020 published amendments

Lease accounting: contents

Updated contents

IFRS 16 leases: IFRS 16 lessees: Example

Updated contents

IFRS 16 accounting: Contents

Updated Index

Introduction: Leasing: Capital allowances

Updated for SBA

Introduction: Leasing: leasing of real property

Updated accountancy

Introduction: Leasing: Operating leases - off balance sheet finance example

Updated accountancy

Introduction: Leasing: Introduction to operating leases and off balance sheet finance

Updated accountancy

Introduction: Leasing: Operating leases - examples

Updated accountancy

Introduction: Leasing: Operating leases - risks

Updated accountancy

Introduction: Leasing: What is an operating lease?

Updated accountancy

Introduction: Leasing: What is a finance lease?

Update to accountancy

Introduction: Leasing: Lease classification

Updated accountancy

Introduction: Leasing: Transactions that are treated as leases and leases that are treated as if they are not leases

Updated accountancy

Introduction: Leasing: The accounting definition of a lease

Updated accountancy

Introduction: Leasing: Introduction to accounting standards

Update accountancy

Introduction: Leasing: Importance of leasing

Page updated

Lease accounting: accounting standards: contents

Removal of obsolete pages

Lease accounting: accounting standards: significance of IAS 39 and IFRS 9

Updated accountancy

Lease accounting: accounting standards: key differences between IAS 17 and FRS 102

Updated accountancy

Lease accounting: accounting standards: introduction

Updated accountancy

Lease accounting: Lease classification: contents

Updated index to remove obsolete pages

Lease accounting: lease classification: practical indicators

Updated accountancy

Lease accounting: lease classification: importance of borderline issues

Updated accountancy

Lease accounting: lease classification: practical issues with borderline issues

Updated accountancy

Lease accounting: lease classification: independent approach

Updated accountancy

14 December 2020 published amendments

Lease accounting: lease classification: defining operating leases

Updated accountancy

Lease accounting: lease classification: meaning of 'present value'

Updated accountancy

Lease accounting: lease classification: defining finance leases

Updated accountancy

Lease accounting: lease classification: inception and commencement

Updated accountancy

Lease accounting: lease classification: residual values and guarantees

Updated accountancy

Lease accounting: lease classification: 'fair value'

Updated accountancy

Lease accounting: lease classification: the term of a lease

Updated accountancy

Lease accounting: lease classification: minimum lease payments

Updated for accountancy changes

Lease accounting: lease classification: introduction to detail

Updated accountancy

Lease accounting: operating lease accounting: operating lease incentives

Updated accountancy

Lease accounting: operating lease accounting: lessees’ accounting

Updated accountancy

Lease accounting: operating lease accounting: lessor accounting for depreciation and costs

Updated accountancy

Lease accounting: operating lease accounting: lessor accounting for rental income

Updated accountancy

Lease accounting: operating lease accounting: introduction

Updated for accountancy changes

Lease accounting: finance lease accounting: outline

Updated for accountancy changes

Lease accounting: finance lease accounting: contents

Removal of obsolete pages

Lease accounting: finance lease accounting: finance lessors: contents

Removal of obsolete pages

Lease accounting: finance lease accounting: finance lessors: 'interest' recognition example

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessors: finance income

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessors: Net investment in lease

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 2: contents

Removal of obsolete pages

Lease accounting: finance lease accounting: finance lessees: example 2: The accounting entries

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 2: allocating the interest element

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 2: apportioning the rentals

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 2: back-loaded rental structure

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 1: lease terminated early - reconciliation of lessee's cash outlay

Updated accountancy

Lease accounting: finance lease accounting: finance lessees: example 1: lease terminated early - entries in lessee's accounts

Updated accountancy

Lease accounting: finance lease accounting: finance lessees: example 1: lease terminated early

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 1: accounting entries when the 'loan' is repaid

Updated accountancy.

Lease accounting: finance lease accounting: finance lessees: example 1: value of assets and liabilities in balance sheet

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 1: the accounting entries

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 1: allocating the 'interest element' and the 'capital element'

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 1: apportioning the rentals

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 1: is this a finance lease?

Updated for accountancy changes

Lease accounting: finance lease accounting: finance lessees: example 1: basic rental structure

Update following accountancy changes

Lease accounting: finance lease accounting: finance lessees: contents

Removal of obsolete pages following accountancy update

Lease accounting: finance lease accounting: finance lessees: lessee accounting with loaded rental structures

Updated following accountancy changes

Lease accounting: finance lease accounting: finance lessees: apportionment of rent and allocation of finance charges

Updated accountancy

Lease accounting: finance lease accounting: finance lessees: profit and loss account

Accountancy references updated

Lease accounting: finance lease accounting: finance lessees: balance sheet depreciation (accounting)

Update following introduction of IFRS 16

Lease accounting: finance lease accounting: finance lessees: balance sheet (fixed asset and depreciation)

Updated following introduction of IFRS 16

Lease accounting: finance lease accounting: finance lessees: balance sheet (general)

Update following introduction of IFRS 16

Lease accounting: finance lease accounting: finance lessees: commercial substance

Update following introduction of IFRS 16

Lease accounting: leasebacks and sub-leases: contents

Updated index following introduction of IFRS 16 & corresponding simplification of guidance

Lease accounting: leasebacks and sub-leases: sub-leases and back-to-back leases

Updated to remove outdated accounting references.

Lease accounting: leasebacks and sub-leases: lease and leaseback

Change from UK GAAP to FRS 102

Lease accounting: leasebacks and sub-leases: sale and operating leaseback under FRS 102

Change from UK GAAP to FRS 102

Lease accounting: leasebacks and sub-leases: sale and finance leaseback under FRS 102

Amended from UK GAAP to FRS 102

IFRS 16 accounting: Contents

Addition of material on IFRS 16 accounting

IFRS 16 leases: IFRS 16 lessees: Example

Additional example material for IFRS 16 leases

Lease accounting: contents

Addition of chapters for IFRS 16

IFRS 16 leases: contents

Addition of IFRS 16 spreading chapter

11 December 2020 published amendments

IFRS 16 leases: contents

Addition of guidance on IFRS 16

Introduction: Leasing: What is leasing?

Inclusion of BLM 50000+ for IFRS 16