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You will prepare and submit a term paper on IAS 17- LEASES. Your paper should be a minimum of 2000 words in length.

You will prepare and submit a term paper on IAS 17- LEASES. Your paper should be a minimum of 2000 words in length.

You will prepare and submit a term paper on IAS 17- LEASES. Your paper should be a minimum of 2000 words in length. Recognizing this need for a proper accounting of lease financing transactions the International Accounting Standards Board (IASB) has issued IAS 17 in respect of the leasing and financial instruments in the year 1982. It is observed that in spite of the changes that these standards propose to bring about the companies are still able to resort to Off Balance Sheet Financing which vitiates the objectives of the standards introduced by IASB. This paper presents a detailed review of the effectiveness of IAS 17 in achieving its objectives and comments on the new standards proposed to be issued in this respect.

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