CTHRepealedLegislation
AASB 117 - Leases - July 2004
AASB 117 and IAS 17AASB 117 and IAS 17
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AASB 117 and IAS 17
AASB 117 Leases as amended incorporates IAS 17 Leases as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 17) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering.