IAS 17: Leases
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IAS 17 will be superseded by IFRS 16 as of 1 January 2019.
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- Full-text standard
- Guidance and support from ICAEW
- Example accounts
- Online articles
- Articles and books from the Library
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Full text standard
Unaccompanied version of IAS 17
The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website. Free registration is required.
This unaccompanied version does not include additional content that accompanies the full standard, such as illustrative examples, implementation guidance and bases for conclusions.
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.
ICAEW guidance and support
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.
IFRS 16 Leases: articles and resources
Our new hub contains a suite of resources covering IFRS 16, which sets out the principles that both lessees and lessors apply to provide relevant information about leases. This hub contains a range of articles and extracts from various sources, including a special publication 'IFRS 16 Leases: Putting theory into practice' exploring the IASB's new leases standards.
IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires collected by the ICAEW Library.
Company Reporting (Croner-i)
The ICAEW Library can provide examples of real-life company reports to help keep you up-to-date with reporting practices and benchmark your financial reporting compliance. As well as extracts from reports filed by all major public companies, Company Reporting also offers weekly CR Monitor Reports detailing changes to reporting practice and a broader monthly CR Review.
Contact us on +44 (0)20 7920 8620, by web chat, or at firstname.lastname@example.org to get any documents from Company Reporting.
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact email@example.com.
IFRS 2018: Interpretation and application of IFRS standards
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on leases covers:
Guides and publications
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.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
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