tailieunhanh - SIC Interpretation 27: Evaluating the substance of transactions involving the legal form of a lease

This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-27 Evaluating the substance of transactions involving the legal form of a lease was developed by the Standing Interpretations Committee and issued in December 2001. | SIC-27 SIC Interpretation 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease was developed by the Standing Interpretations Committee and issued in December 2001. Since then, SIC-27 has been amended by IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003). IAS 1 Presentation of Financial Statements (as revised in September 2007)* amended the terminology used throughout IFRSs, including SIC-27. * effective date 1 January 2009 © IASCF 2717 SIC-27 SIC Interpretation 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (SIC-27) is set out in paragraphs 3–11. SIC-27 is accompanied by a Basis for Conclusions and appendices illustrating the application of the Interpretation. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. 2718 © IASCF SIC-27 SIC Interpretation 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease References • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 11 Construction Contracts • IAS 17 Leases (as revised in 2003) • IAS 18 Revenue • IAS 37 Provisions, Contingent Liabilities and Contingent Assets • IAS 39 Financial Instruments: Recognition and Measurement (as revised in 2003) • IFRS 4 Insurance Contracts Issue 1 An Entity may enter into a transaction or a series of structured transactions (an arrangement) with an unrelated party or parties (an Investor) that involves the legal form of a lease. For example, an Entity may lease assets to an Investor and lease the same assets back, or alternatively, legally sell assets and lease the same assets back. The form of each arrangement and its terms and conditions can .

• Tiêu chuẩn - Qui chuẩn
• SIC Interpretation
• Standard Interpretations Committee
• International Financial Reporting Standards
• SIC Interpretation 27
• Substance of transactions
• Legal form of a lease
• Special purpose entities
• SIC Interpretation 12
• Financial statements
• Operating leases
• SIC Interpretation 15
• Service concession arrangements
• SIC Interpretation 29
• Advertising services
• Barter transactions
• SIC Interpretation 31
• Intangible assets
• Web site costs
• SIC Interpretation 32
• Jointly controlled entities
• Non monetary contributions
• Accounting policies
• Income taxes
• Non depreciable assets
• Changes in the tax status