Accounting for leasing and asset finance is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to Statements of Recommended Practice, guidance and news.
Statements of Recommended Practice
Issuing body
Statements of Recommended Practice (SORPs) relating to leasing and asset finance are issued by the Finance and Leasing Association (FLA).
Sources for the SORP and associated guidance
There is no online full text source for the SORP Accounting Issues in the Asset Finance and Leasing Industry. However, print copies are available in the library.
Useful links
ICAEW
Financial Services Faculty
The faculty provides practical support to chartered accountants within the sector. It offers news updates, technical guidance and publications, as well as conferences and seminars.
Archived documents
Memorandum of comment to the Finance & Leasing Association (FLA) on the exposure draft of a statement of recommended practice (SORP) on accounting issues in the asset finance and leasing industry
Representation document dated 31 July 1998 and published by the ICAEW as Technical Release TECH 17/98.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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