IAS 17 Leases - A Closer Look

Muthupandian K S

MPRA Paper from University Library of Munich, Germany

Abstract: The 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).

Keywords: International Accounting Standard; Leases; Financial Leases; Operating Leases; IAS 7; IASC; IASB; FASB (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009-01-15
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Published in The Management Accountant 2.44(2009): pp. 115-122

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:33116

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