change. Although the basic change is that leases that IAS 17 Leases classifies as operating leases will ... In IAS 17 the accounting for a finance lease is designed to give the ... critics claimed that the changes were not necessary, because ...
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ias-17-criticism
by L Lindstedt · 2012 · Cited by 1 — Background and discussion: The current lease standard, IAS 17, has been accused for causing an ... 2.5 CRITICISM AGAINST THE NEW LEASE STANDARD .. In January 2016 IFRS 16 was issued to address the criticism of IAS 17, concerning especially the fact that many leases are off balance sheet, being difficult for ... 939c2ea5af
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