| BLM70426 | Lease must be a finance
lease |
| BLM70430 | Leasing arrangements |
| BLM70435 | Finance lease accounting
requirement |
| BLM70440 | Lease treated as a
loan |
| BLM70445 | Lease treated as an
operating lease |
| BLM70455 | Foreign accounting
standards |
| BLM70460 | Consolidated
accounts |
| BLM70465 | Unincorporated
lessors |
| BLM70470 | Finance lease wrongly
treated as operating lease |
| BLM70475 | Different treatment in
group consolidated accounts |
| BLM70480 | Group consolidated
accounts – ‘materiality’ |
| BLM70485 | Deemed different
treatment in group consolidated accounts |
| BLM70490 | Circumstances in which
deemed different treatment in consolidated accounts |
| BLM70495 | Deemed different
treatment in group consolidated accounts – unincorporated
lessors |
| BLM70505 | Incorrect treatment in
group consolidated accounts |
| BLM70510 | Treatment in
(unconsolidated) accounts of a connected person |
