BLM70485 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010: Condition A: deemed different treatment in group consolidated accounts
In some circumstances CTA10/S935 deem into existence consolidated group accounts drawn up in accordance with GAAP to determine whether leasing arrangements count as a finance lease. For example where the lease is correctly regarded as an operating lease in lessor company바카라 사이트™s accounts (or would have been if drawn up under GAAP) but would have been treated as a finance lease in group consolidated accounts if they had been prepared under GAAP.