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Ias 17 - PowerPoint PPT Presentation


Leases

Leases

Leases. Management Level – Paper F2 Advanced Financial Reporting. Lecture - 010. Vidya Rajawasam ACMA CGMA MBA. Leases. We have discussed the subject area related Earnings per share IAS 33 in our previous lecture. Leases. In this lecture we will discuss the Leases (IAS 17).

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507 views • 44 slides



Leases: US GAAP vs. IFRS

Leases: US GAAP vs. IFRS

Leases: US GAAP vs. IFRS. A. HISTORY. US GAAP: Sep. 1964 APB 5: Reporting of Leases in Financial Statements of Lessee Nov. 1976 FAS 13: Accounting for Leases => ASC 840 (34 Years) Superseded APB 5

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252 views • 10 slides


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