Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:amended_by |
IFRS 15 Revenue from Contracts with Customers
|
| gptkbp:applies_to |
leases of property, plant and equipment
|
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
1 January 1984
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 17 Leases
|
| gptkbp:is_part_of |
gptkb:standard
|
| gptkbp:provides_information_on |
lease term determination
|
| gptkbp:replaced_by |
IFRS 16 Leases
|
| gptkbp:requires |
classification of leases as finance or operating leases
disclosure of lease commitments |