IAS 17

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All articles in this category pertain to IAS 17. IAS 17 is the former lease accounting standard under IFRS. It provided guidance on accounting and financial reporting for leases, classifying them as either finance or operating leases. It is superseded by IFRS 16.

Learn more about IAS 17 below.

What’s New?: IFRS Updates for 2023

What’s New?: IFRS Updates for 2023

by GAAP Dynamics | Jun 27, 2023 | Articles, IAS 17, IFRS 16, IFRS Accounting

IAS 17 Leases – Summary with Examples – PDF

IAS 17 Leases – Summary with Examples – PDF

by Mindmaplab | Oct 3, 2019 | Articles, IAS 17, IFRS Accounting, Lease Accounting, Trending

Variable Lease Payments: Implications under the New Lease Standard

Variable Lease Payments: Implications under the New Lease Standard

by CPA Journal | Feb 13, 2017 | Articles, ASC 840, ASC 842, IAS 17, IFRS 16, IFRS Accounting, Lease Accounting, US GAAP Accounting

ASC 842 Transition Guide

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ASC 842 Transition Guide