CIRD27000 - Finance leasing of intangible assets: contents

CIRD27010Outline
CIRD27020Accountancy background
CIRD27030Lessees: scope
CIRD27035Lessees: computational consequences
CIRD27050Lessors: general
CIRD27060Lessors: exclusions
CIRD27070Lessors: computational rules: general
CIRD27080Lessors: computational rules: change of use
CIRD27090Text of financial instrument SI2002/1967