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Chapter 22: Leases

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Lease classification Accounting for a finance lease: lessees Accounting for an operating lease: lessees Lessor accounting: finance leases Lessor accounting: operating leases Manufacturer or dealer lessors Sale and leaseback transactions COVID-19-related rent concessions Disclosures: FRS 102 Disclosures: FRS 105 ...

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