Muthupandian, K S (2009): IAS 17 Leases - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 2 (February 2009): pp. 115-122.
Download (143kB) | Preview
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|
|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|
|Depositing User:||Muthupandian K S|
|Date Deposited:||01. Sep 2011 17:17|
|Last Modified:||11. Feb 2013 19:26|
Muthupandian K S (2009). IAS 7, Leases - A Closer Look, The Management Accountant, February, Vol. 44 No. 2