1
. De
fin
iti
on,
nat
urea
ndi
mpl
i
cat
ion
sofl
eas
es
2
. Re
qui
reme
ntsofAASB1
6Le
ase
s
3
. Ac
cou
nti
ngf
orl
eas
esb
yth
ele
sse
e
4
. Ac
cou
nti
ngf
orf
ina
ncel
eas
esb
yth
ele
ssor
5
. Ac
cou
nti
ngf
orop
era
tin
gle
ase
sbyt
hel
ess
or
6
. Di
scl
osu
res
, Ob
jec
tiv
e1
Na
tur
ean
dimp
li
cat
ion
sofl
eas
es
, De
fin
iti
ono
fLe
ase
IF
RS16d efi
nesaleaseter
ma sthen on-
cancel
la
bleper
iodfor
whicht
helesse
eh astheri
ghttousea nund
e r
ly
ingass
etincl
udi
ng
opti
ona
l p
eri
odswh enanenti
tyisr
ea son
ablycer
tai
ntoe x
erci
sean
opti
ontoext
end(ornottoter
minat
e )aleas
e .
Al
ess
orwou
ldn
otb
epe
rmi
tt
edt
ore
ass
esst
hel
eas
ete
rm.
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller StatesNurse. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for £8.08. You're not tied to anything after your purchase.