The accounting standard IAS 17 sets out the relevant accounting policies and disclosures applied leases for both lessees and lessors. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
IAS 17 will be superseded by IFRS 16 as of 1 January 2019.
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The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.
These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRSs such as illustrative examples, implementation guidance and bases for conclusions.
IAS 17 Leases
IASB technical summary, as issued at 1 January 2014.
IAS 17 – Leases
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
Leases: operating or finance
Article published by the ACCA's Accounting and Business magazine in April 2012 and updated in September 2014 looking at IAS 17 and the classification of lease terms.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
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