Federal Register of Legislation - Australian Government

Primary content

AASB 117 - Leases - July 2004

Authoritative Version
AASB 117 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2014-6 - Amendments to Australian Accounting Standards – Agriculture: Bearer Plants
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 31 Mar 2015
Start Date 12 Dec 2014
End Date 27 Jan 2015
Date of repeal 31 Dec 2015
Repealed by AASB 117 - Leases - August 2015
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001