المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Leases



محاسب متخصص
08-11-2014, 06:14 AM
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