International Financial Reporting Standards (IFRS)
Notes

U.S. GAAP IFRS, IAS Accounting Topics

International Standards and U.S. GAAP
 (A comprehensive source of International and U.S. GAAP information)

International Accounting Standards (IAS)
U.S. Tax Code by Section,  Securities Law Library
U.S. GAAP by Topic,  IFRS, IAS by Topic,  Accounting by Topic
 
International Financial Reporting Standards (IFRS) Notes
  
 

IFRS Notes

11707


Operating lease, Lessor


IAS 17-pr50
Lessor
Lease income from operating leases
(1) recognised in income
(2) using a straight-line method over the lease term

IAS 17-pr49
Lessor
Lease assets are reported in the lessor's statement of financial position

IAS 17-pr52
Lessor
Initial direct costs
(1) added to carrying amount of lease asset
(2) recognised as an expense
(3) using a straight-line method over the lease term
 

   
  ¬previous page         next page®       
Back to IFRS Notes Index 
IFRS, IAS by Topic








U.S. GAAP by Topic
 
 Accounting Topics
  Inventory Valuation Methods
  Depreciation Methods
  Revenue Recognition Principle
  Accrual Basis vs. Cash Basis Accounting
  Basics of Journal Entries
  Ratios for Financial Statement Analysis
  Overview of Financial Statements
 







Copyright © IFRSclass.com.TM  All Rights Reserved.