BLM10005 – Lease accounting: Accounting standards: contents

BLM10010Introduction
BLM10015Relevant accounting standards
BLM10020FRS 5 Application Note B, Sale and repurchase agreements
BLM10025IFRIC 4, Determining whether an arrangement contains a lease
BLM10030IFRIC 4, examples
BLM10035SIC-27, Evaluating the substance of transactions involving the legal form of a lease
BLM10040FLA SORP
BLM10045Significance of IAS 39


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