IAS 17 Leases
E1330299
UNEXPLORED
IAS 17 Leases was an international accounting standard that prescribed the classification and accounting treatment of finance and operating leases before being superseded by IFRS 16.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IAS 17 Leases canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18566180 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IAS 17 Leases Context triple: [IFRS 16 Leases, replaces, IAS 17 Leases]
-
A.
IFRS 16 Leases
IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
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B.
ASC 842 Leases
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
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C.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
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D.
IAS 16 Property, Plant and Equipment
IAS 16 Property, Plant and Equipment is an International Accounting Standard that prescribes the accounting treatment for tangible long-term assets, including their recognition, measurement, depreciation, and derecognition.
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E.
IAS 40 Investment Property
IAS 40 Investment Property is an International Accounting Standard that prescribes the accounting treatment, recognition, and disclosure requirements for property held to earn rentals or for capital appreciation.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IAS 17 Leases Target entity description: IAS 17 Leases was an international accounting standard that prescribed the classification and accounting treatment of finance and operating leases before being superseded by IFRS 16.
-
A.
IFRS 16 Leases
IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
-
B.
ASC 842 Leases
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
-
C.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
-
D.
IAS 16 Property, Plant and Equipment
IAS 16 Property, Plant and Equipment is an International Accounting Standard that prescribes the accounting treatment for tangible long-term assets, including their recognition, measurement, depreciation, and derecognition.
-
E.
IAS 40 Investment Property
IAS 40 Investment Property is an International Accounting Standard that prescribes the accounting treatment, recognition, and disclosure requirements for property held to earn rentals or for capital appreciation.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.