Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

Platform

Free tools

Lawyers: our picks

Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

Platform

Free tools

Lawyers: our picks

Company

Jurisdictions

Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

Part IMPLEMENTATION GUIDANCE - AASB 117 - Leases - July 2004 - IMPLEMENTATION GUIDANCE | Zoe

CTHRepealedLegislation

AASB 117 - Leases - July 2004

IMPLEMENTATION GUIDANCEIMPLEMENTATION GUIDANCE

Start here

Get a plain-English read of IMPLEMENTATION GUIDANCE

Turn the raw legal text into a practical explanation grounded in AASB 117 - Leases - July 2004.

This guidance accompanies, but is not part of, AASB 117.

Previous sectionWithdrawal of IAS 17 (revised 1997)Withdrawal of IAS 17 (revised 1997)

Next sectionIllustrative Examples of Sale and LeasebIllustrative Examples of Sale and Leaseback Transactions that Result in Operating Leases