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 16听and FRS 102 (2024 amendments)听颈蝉 substantially unchanged听from IAS 17 and FRS 102听(pre 2024 amendments). 听Details for lessor accounting under this model听can be found in sections听BLM12000听to BLM14000.