Business Leasing Manual

BLM10005 - Lease accounting: accounting standards: 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. BLM10010

   Introduction
2. BLM10015

   Relevant accounting standards
3. BLM10020

   Key differences between IAS 17 and FRS 102
4. BLM10045

   Significance of IAS 39 and IFRS 9