Transcription of A17 IPSAS 13 Final - IFAC
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A17 IPSAS 13 Final - IFAC
IPSAS 13 348 IPSAS 13 LEASES Acknowledgment This international Public Sector Accounting Standard is drawn primarily from international Accounting Standard (IAS) 17 (revised 2003), Leases published by the international Accounting Standards Board (IASB). Extracts from IAS 17 are reproduced in this publication of the international Public Sector Accounting Standards Board of the international Federation of Accountants with the permission of IASB. The approved text of the IASs is that published by IASB in the English language, and copies may be obtained directly from IASB Publications Department, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom.
351 IPSAS 13 International Public Sector Accounting Standard 13, “Leases” (IPSAS 13) is set out PUBLIC SECTOR in paragraphs 1 …
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