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Technical Factsheet 183 - Leases - ACCA Global

1technical Factsheet 183 Leases CONTENTS Page 1 Introduction 1 2 Legislative requirement 1 3 Accounting standards 2 4 Examples 6 5 Checklist 8 6 Sources of information 11 This Technical Factsheet is for guidance purposes only. It is not a substitute for obtaining specific legal advice. While every care has been taken with the preparation of the Technical Factsheet , neither ACCA nor its employees accept any responsibility for any loss occasioned by reliance on the contents. 1. INTRODUCTION The purpose of this helpsheet is to provide guidance on the disclosure of accounting for Leases within statutory financial statements.

Both regulations require disclosure of the amount of any debts included under ‘creditors’ which are ... you are dealing with a more complex sale and leaseback transaction or where it is a PFI contract where there is a contract to provide services that requires the provision of a specific asset (usually a part of ...

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