IAS 17 classifies leases into two types: an operating lease if the lease does not transfer substantially all the risks and rewards incidental to ownership. IAS 17 prescribes lessee and …

IAS 17 outlines the accounting treatment for leases, including recognition, measurement, and disclosure requirements.

IAS 17 uses the term ‘fair value’ in a way that differs in some respects from the definition of fair value in IFRS 13 Fair Value Measurement. Therefore, when applying IAS 17 an entity measures fair value in accordance with IAS 17, not IFRS 13.

《国际会计准则第17号-租赁》（1999年修订） 英文名=IAS 17–Leases首次生效时间=1999年1月1日最新修订时间=1999年修订历史=*1982年9月公布，1994年11月格式重排*1999年修订废止=

IAS 17 Leases The objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation to leases. The classification of leases adopted in this Standard is based on the extent to which risks and rewards incidental to ownership of a leased asset lie with the lessor or the lessee.

IAS 17 sets out the required accounting treatments and disclosures for finance and operating leases by both lessors and lessees, except where IAS 40 is applied to investment property held by a lessee.

The guidance in this section describes the similarities and differences between the previously applicable US GAAP guidance (ASC 840, Leases) and IFRS guidance (IAS 17, Leases).

註: IFRS 16 生效後將取代IAS 17。 2018勤業眾信聯合會計師事務所版權所有 保留一切權利

IAS 17 Leases prescribes the accounting policies and disclosures applicable to leases, both for lessees and lessors. Leases are required to be classified

There are 2 types of leases defined in IAS 17: A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset. Legal title may or may not eventually be transferred. An operating lease is a lease other than a finance lease.