BLM15500 - Lease accounting: finance lease accounting: finance lessees: example 1: 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. BLM15505
    Basic rental structure
  2. BLM15510
    Is this a finance lease?
  3. BLM15515
    Apportioning the rentals
  4. BLM15520
    Allocating the 바카라 사이트˜interest element바카라 사이트™ and the 바카라 사이트˜capital element바카라 사이트™
  5. BLM15525
    The accounting entries
  6. BLM15530
    Value of assets and liabilities in balance sheet
  7. BLM15535
    Accounting entries when the 바카라 사이트˜loan바카라 사이트™ is repaid
  8. BLM15540
    Lease terminated early
  9. BLM15545
    Lease terminated early - entries in lessee바카라 사이트™s accounts
  10. BLM15550
    Lease terminated early - reconciliation of lessee바카라 사이트™s cash outlay