BLM17020 - Lease accounting under IFRS and FRS 102 (2024 amendments): lessor accounting
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.
The accounting model for lessors under IFRS 16Ìýand FRS 102 (2024 amendments)Ìý¾±²õ substantially unchangedÌýfrom IAS 17 and FRS 102Ìý(pre 2024 amendments). ÌýDetails for lessor accounting under this modelÌýcan be found in sectionsÌýBLM12000Ìýto BLM14000.