Browsing by Subject "IAS 17"

Browsing by Subject "IAS 17"

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  • Accounting for arrangements - Part 1 
    Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-07)
    Based on the substance over form principle, transactions that in substance transfer the right to use an asset for an agreed period of time, in return for a series of payments, are accounted for as a lease transaction in ...
  • Accounting for arrangements - Part 2 
    Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-08)
    SIC 27 (AC 427) and IFRIC 4 (AC 437) question two specific assertions with regard to lease transactions made by the management of an entity in preparing its financial statements, namely existence, occurrence and completeness. ...