Federal Register of Legislation - Australian Government

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AASB 117 - Leases - July 2004

Authoritative Version
AASB 117 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2007-4 - Amendments to Australian Accounting Standards arising from ED 151 and Other Amendments - April 2007
Requires a distinction to be made between operating leases and finance leases and sets out recognition, measurement and disclosure requirements for each type of lease including requirements for sale and leaseback transactions.
Administered by: Treasury
Registered 30 Jul 2007
Start Date 16 Jun 2007
End Date 16 Jul 2009
Date of repeal 31 Dec 2015
Repealed by AASB 117 - Leases - August 2015
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Legislative Instrument Compilation
 
F2007C00510 : Authoritative PDF Document : 0.3MB Primary Document Icon F2007C00510 : ZIP Document : 0.1MB
27 pages