Munich Personal RePEc Archive

IAS 17 Leases - A Closer Look

Muthupandian, K S (2009): IAS 17 Leases - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 2 (February 2009): pp. 115-122.


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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).

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