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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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 .