CONTENTS
Introduction
Scope
Definitions
Classification of Leases
Land and Buildings
Leases in the Financial Statements of
Lessees
Subsequent Measurement
Operating Leases
Leases in the Financial Statements of
Lessors
Subsequent Measurement
Subsequent Measurement Manufacturer or dealer lessors
Lessors - Disclosure
Operating Leases
Finance Leasing – Accounting Steps
Sale and Leaseback Transactions
Sale and Leaseback with options – collaterised
borrowings
No comments:
Post a Comment