| FLM10.01 | Finance lessees: accountancy treatment: introduction
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| FLM10.02 | Finance lessees: accountancy treatment: commercial substance
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| FLM10.03 | Finance lessees: accountancy treatment: outline
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| FLM10.05 | Lessee accounting: general principles
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| FLM10.06 | Lessee's balance sheet
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| FLM10.09 | Lessee's profit and loss account
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| FLM10.12 | Lessee accounting: apportionment of rents
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| FLM10.14 | Lessee accounting: profile of finance charges
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| FLM10.17 | Methods for apportioning rents: SSAP21
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| FLM10.18 | Lessee accounting: checking how finance charges are allocated
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| FLM10.22 | Apportionment of rents: Rule of 78
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| FLM10.23 | Rule of 78: whether acceptable
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| FLM10.26 | Lessee accounting: Example 1: basic rental structure
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| FLM10.27 | Example 1: is this a finance lease?
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| FLM10.30 | Example 1: apportioning the rentals
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| FLM10.31 | Example 1: allocating the 'interest element'
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| FLM10.32 | Example 1: allocating the 'capital element'
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| FLM10.33 | Example 1: the accounting entries
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| FLM10.36 | Lessee accounting: value of assets and liabilities in balance
sheet
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| FLM10.39 | Example 1: accounting entries when the 'loan' is repaid
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| FLM10.42 | Example 1: if lease is terminated early
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| FLM10.43 | Lease terminated early: entries in lessee's accounts
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| FLM10.44 | Example 1: lease terminated early: reconciliation of lessee's
cash outlay
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| FLM10.50 | Lessee accounting: loaded rental structures
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| FLM10.51 | Example 2: loaded rental structure
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| FLM10.54 | Example 2: apportioning the rentals
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| FLM10.55 | Example 2: allocating the interest element
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| FLM10.57 | Example 2: allocating interest element: Rule of 78
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| FLM10.58 | Example 2: Rule of 78: whether acceptable
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| FLM10.61 | Example 2: straight-line method: whether acceptable
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| FLM10.62 | Example 2: allocating interest element: straight-line method
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| FLM10.62 | Example 2: straight-line method: accounting entries
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