Statements (65)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:International_Organization_for_Standardization
|
| gptkbp:administered_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:amended_by |
gptkb:IFRS_1
|
| gptkbp:applies_to |
Lessee
Lessor |
| gptkbp:deals_with |
Leases
|
| gptkbp:effective_date |
1 January 1984
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 17
|
| gptkbp:is_adopted_by |
Many Countries
|
| gptkbp:is_applicable_to |
Private Companies
Public Companies |
| gptkbp:is_criticized_for |
Complexity
Lack of Clarity Inconsistency in Application Not Addressing Off-Balance Sheet Financing Not Reflecting True Economic Substance |
| gptkbp:is_influenced_by |
Economic Conditions
Market Practices Technological Changes |
| gptkbp:is_part_of |
gptkb:International_Organization_for_Standardization
Financial Statements |
| gptkbp:is_related_to |
gptkb:Performance_Monitoring
gptkb:administration gptkb:Risk_Management gptkb:investment_banking Investment Appraisal Strategic Planning Asset Valuation Financial Ratios Investment Decisions Financial Modeling Stakeholder Communication Financial Compliance Financial Strategy Accounting Principles Business Decisions Cash Flow Analysis Tax Implications Financial Reporting Standards Valuation Techniques Financial Disclosure Audit Requirements Lease Accounting Liability Recognition |
| gptkbp:is_relevant_to |
gptkb:investors
Creditors Regulators |
| gptkbp:is_subject_to |
National Regulations
International Regulations |
| gptkbp:is_used_for |
Financial Analysis
Lease Classification Lease Measurement |
| gptkbp:is_used_in |
Accounting for Leases
|
| gptkbp:provides_guidance_on |
Finance Leases
Operating Leases |
| gptkbp:related_to |
Financial Reporting
|
| gptkbp:replaced_by |
gptkb:IFRS_16
|
| gptkbp:reports_to |
Lease Payments
Contingent Rents Future Lease Payments Lease Term Restrictions Imposed by Leases |
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards
gptkb:IFRS_16 |
| gptkbp:bfsLayer |
5
|