Muthupandian, K S (2009): IAS 17 Leases - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 2 (February 2009): pp. 115-122.
Preview |
PDF
MPRA_paper_33116.pdf Download (143kB) | Preview |
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).
| Item Type: | MPRA Paper |
|---|---|
| Original Title: | IAS 17 Leases - A Closer Look |
| Language: | English |
| Keywords: | International Accounting Standard; Leases; Financial Leases; Operating Leases; IAS 7; IASC; IASB; FASB |
| Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting |
| Item ID: | 33116 |
| Depositing User: | Muthupandian K S |
| Date Deposited: | 01 Sep 2011 17:17 |
| Last Modified: | 26 Sep 2019 11:43 |
| References: | Muthupandian K S (2009). IAS 7, Leases - A Closer Look, The Management Accountant, February, Vol. 44 No. 2 |
| URI: | https://mpra.ub.uni-muenchen.de/id/eprint/33116 |
All papers reproduced by permission. Reproduction and distribution subject to the approval of the copyright owners.
 |
View Item |
