BLM00002 – Introduction: Leasing: Main contents

BLM00005Scope of this manual
BLM00010What is leasing?
BLM00015Importance of leasing
BLM00020Accounting standards – an introduction
BLM00025The accounting definition of a lease
BLM00030Transactions that are treated as leases and leases that are treat as if they are not leases
BLM00035Lease classification
BLM00040What is a finance lease?
BLM00045What is an operating license?
BLM00050Operating leases – risks
BLM00055Operating leases – examples
BLM00060Introduction: operating leases – off balance sheet finance
BLM00065Operating leases – off balance sheet finance example
BLM00070Leasing of real property
BLM00075Capital allowances
BLM00080Lease without option to buy
BLM00085VAT issues


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