Transcription of Technical Factsheet 183 - Leases - ACCA Global
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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.
The purpose of this helpsheet is to provide guidance on the disclosure of accounting for leases within statutory financial statements. This helpsheet will consider the provisions within the Companies Act 2006 and the accounting and disclosure requirements within the related accounting regulations, SSAP 21
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