Financial Reporting Standard 117. Leases

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Financial Reporting Standard 117. Leases

Bibliographic Details
Corporate Author:	Lembaga Piawaian Perakaunan Malaysia
Format:	Book
Language:	English
Published:	Kuala Lumpur : Malaysian Accounting Standards Board , c2011
Series:	Financial reporting standard 117
Subjects:	Leases > Accounting

Table of Contents:

1. Introduction
2. Objective
3. Scope
4. Definitions
5. Classification of leases
6. Leases in the financial statement of lessees
7. Leases in the financial statements of lessors
8. Sale and leaseback transactions
9. Transitional provisions
10. Effective date
11. Withdrawal of FRS 117(2004)