The accounting standard IAS 17 sets out the relevant accounting policies and disclosures applied leases for both lessees and lessors.
IFRS: International Financial Reporting Standards
Articles, webcasts and other resources on IFRS.
- IFRS Standards tracker
- 2019 IFRS Accounts factsheet (PDF)
- IAS 19 Employee Benefits: revised (PDF)
- IFRS update webinar recordings
- Debt for Equity Swaps - IFRS factsheet (PDF)
ICAEW's Library and Information Service hosts a selection of books, articles, links and guides on IFRS.
You will need to log in to the site to access all of the content:
- IFRS checklists and model financial statements
- History and development of international accounting standards
- Worldwide adoption of IFRS
- Books, guides and publications on accounting standards
The ICAEW technical resources section features an area dedicated to IFRS. This includes a unique standards tracker, which provides information on all extant IFRSs, IASs, IFRIC Interpretations and SICs.
To get full access to all the content you need to be a logged in Financial Reporting Faculty member or subscriber. Find out more about becoming a faculty member.
Latest articles and other resources
The accounting standard IAS 41 sets out the accounting treatment and disclosures relevant to agricultural activity.
The accounting standard IAS 40 defines and sets out the accounting treatment for investment property and related disclosure requirements.
The accounting standard IAS 39 sets out the principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.
The accounting standard IAS 38 sets out accounting treatment and disclosures to be applied to the recognition and measurement of intangible assets.
The accounting standard IAS 37 ensures that the appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets.
The accounting standard IAS 36 ensures that the assets of an entity are carried at no more than their recoverable amount and sets out the criteria for defining how recoverable amount is determined.
The accounting standard IAS 33 sets out the criteria for determining and principles for presenting earnings per share.
The accounting standard IAS 32 sets out the principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and liabilities.
The accounting standard IAS 31 sets out the requirements for accounting for interests in joint ventures and for reporting joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors.