IAS 17 Leases - A Closer Look
AbstractThe International Accounting Standards Committee issued the the International Accounting Standard 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting treatment and disclosures to apply in relation to leases. This article presents a closer look of standard (objective, scope, definitions, accounting treatment, recognition, presentation and disclosures).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 33116.
Date of creation: 15 Jan 2009
Date of revision:
Publication status: Published in The Management Accountant 2.44(2009): pp. 115-122
International Accounting Standard; Leases; Financial Leases; Operating Leases; IAS 7; IASC; IASB; FASB;
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