http://www.ifrsbox.com Summary of IAS 17 Leases describes basic principles related to lease accounting in line with IAS 17. This summary also explains curren…
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Thank you so much! from Japan
nice summary Silvia, thank you
MY MIND BOGGLED.
Thanks Silvia!! 🙂
helpful thanks
Dear Fernando, thank you for your message. However, let me add – the credit
in the journal entry should not be the credit in the P&L – it is basically
property, plant and equipment and if there is some gain or loss, then it is
P&L – but not sales. Also, in reality, non-current asset does not pass
through lessors account quite often – lessor just passes cash to seller. So
in fact, both cash and non-current asset are correct. In the summary, I
just used simplification. Best regards, Silvia
thanks for the lectures
Thanks so much
could you please give me ias1,ias2, ias7and all ias summery