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INTERNATIONAL ACCOUNTING STANDARD 17 (2006)

Index

  Source

-

Commission Regulation (EC) No 2238/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33 

  Content

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IAS 17: Leases

This IAS contains amendments resulting from the adoption of Commission Regulation (EC) No. 2236/2004 of 29 December 2004.

Objective
 

1

Scope
 

2-3

Definitions
 

4-6

Classification of Leases
 

7-19

Leases in the Financial Statements of Lessees
 

20-35

Finance Leases
 

20-32

Initial Recognition

20-24

Subsequent Measurement

25-32

Operating Leases
 

33-35

Leases in the Finanical Statements of Lessors
 

36-57

Finance Leases
 

36-48

Initial Recognition

36-38

Subsequent Measurement

39-48

Operating Leases
 

49-57

Sale and Leaseback Transactions
 

58-66

Transitional Provisions
 

67-68

Effective Date
 

69

Withdrawal of IAS 17 (revised 1997)
 

70

Appendix

A1-A2

Index

 


 

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