BLM11000 – Lease accounting: Lease classification: contents

BLM11005Introduction to detail
BLM11010Minimum lease payments
BLM11015The term of a lease
BLM11020‘Fair value’
BLM11025Residual values and guarantees
BLM11030Inception and commencement
BLM11200Defining finance leases under UK GAAP
BLM11205Defining finance leases under IFRS
BLM11210Meaning of ‘present value’
BLM11215Defining operating leases
BLM11220Independent approach
BLM11225Borderline issues, accounting history
BLM11230Practical issues with borderline issues
BLM11235Importance of borderline issues
BLM11240Practical indicators


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