TAILIEUCHUNG - International Accounting Standard 17: Leases

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 17 Leases was issued by the International Accounting Standards Committee in December 1997. It replaced IAS 17 Accounting for Leases (issued in September 1982). Limited amendments were made in 2000. | IAS 17 International Accounting Standard 17 Leases This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 17 Leases was issued by the International Accounting Standards Committee in December 1997. It replaced IAS 17 Accounting for Leases (issued in September 1982). Limited amendments were made in 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 17. Since then, IAS 17 has been amended by the following IFRSs: • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IFRS 7 Financial Instruments: Disclosures (issued August 2005). IAS 1 Presentation of Financial Statements (as revised in September 2007)* amended the terminology used throughout IFRSs, including IAS 17. The following Interpretations refer to IAS 17: • SIC-15 Operating Leases—Incentives (issued December 1998, and subsequently amended) • SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (issued December 2001 and subsequently amended) • SIC-29 Service Concession Arrangements: Disclosures (issued December 2001 and subsequently amended) • SIC-32 Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended) • IFRIC 4 Determining whether an Arrangement contains a Lease (issued December 2004) • IFRIC 12 Service Concession Arrangements (issued November 2006 and subsequently amended). * effective date 1 January 2009 © IASCF 1177 IAS 17 CONTENTS paragraphs INTRODUCTION IN1–IN13 INTERNATIONAL ACCOUNTING STANDARD 17 LEASES OBJECTIVE 1 SCOPE 2–3 DEFINITIONS 4–6 CLASSIFICATION OF LEASES 7–19 LEASES IN THE FINANCIAL STATEMENTS OF LESSEES 20–35 Finance leases 20–32 Initial recognition Subsequent .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International Accounting Standard 23
• Qualifying asset
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Presentation of financial statements
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• The reporting period
• International Accounting Standard 10
• Reporting period
• Construction contracts
• International Accounting Standard 11
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation
• Intangible assets
• International Accounting Standard 38
• Future economic benefits