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الموضوع: Leases

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    الصورة الرمزية محاسب متخصص
    محاسب متخصص غير متواجد حالياً مشرف عام
    المشاركات
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    تم شكره 72 مرة في 62 مشاركة

    Leases

    LEASES
    CONTENTS
    Paragraph
    Objective .................................................. ............................................ 1
    Scope .................................................. .................................................. 2–7
    Definitions .................................................. .......................................... 8–11
    Changes in Lease Payments between the Inception of the Lease
    and the Commencement of the Lease Term .............................. 9
    Hire Purchase Contracts .................................................. ............... 10
    Incremental Borrowing Rate of Interest .......................................... 11
    Classification of Leases .................................................. ....................... 12–24
    Leases and Other Contracts .................................................. ................. 25–27
    Leases in the Financial Statements of Lessees ........................................ 28–44
    Finance Leases .................................................. ............................. 28–41
    Operating Leases .................................................. ......................... 42–44
    Leases in the Financial Statements of Lessors ........................................ 45–69
    Finance Leases .................................................. ............................. 45–61
    Initial Recognition .................................................. ................. 50-61
    Operating Leases .................................................. ......................... 62–69
    Sale and Leaseback Transactions .................................................. ......... 70–78
    Transitional Provisions .................................................. ........................ 79–84
    Effective Date .................................................. ..................................... 85–86
    Withdrawal of IPSAS 13 (2001) .................................................. .......... 87
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