Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Lessee accounting
Lessor accounting |
| gptkbp:class |
Finance lease
Operating lease |
| gptkbp:criteria |
Transfer of risks and rewards
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 17 Leases
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:lesseeRecognizes |
Asset and liability for finance leases
Lease payments as expense for operating leases |
| gptkbp:lessorRecognizes |
Asset for operating leases
Receivable for finance leases |
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:replacedBy |
gptkb:IFRS_16_Leases
|
| gptkbp:requiresDisclosureOf |
Contingent rents
Lease commitments Sublease arrangements |
| gptkbp:standardNumber |
IAS 17
|
| gptkbp:startDate |
1984
|
| gptkbp:subject |
Leases accounting
|
| gptkbp:withdrawnOn |
2019
|
| gptkbp:bfsParent |
gptkb:IFRS_16_Leases
|
| gptkbp:bfsLayer |
6
|