Section 20 – 20.12 Disclosures New
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Section 20 – 20.6 Initial Recognition and Subsequent Measurement – Financial Statements of Lessees: Finance Leases New
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Section 20 – 20.2 Scope New
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Section 20 – 20.12 Disclosures
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Section 20 – 20.11 Sale and Leaseback Transactions
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Section 20 – 20.10 Financial Statements of Lessors: Operating Leases
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Section 20 – 20.9 Manufacturer or Dealer Lessors
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Section 20 – 20.8 Initial Recognition and Subsequent Measurement – Financial Statements of Lessors: Finance Leases
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Section 20 – 20.7 Initial Recognition and Subsequent Measurement – Financial Statements of Lessees and Lessor: Operating Leases
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Section 20 – 20.6 Initial Recognition and Subsequent Measurement – Financial Statements of Lessees: Finance Leases
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Section 20 – 20.5 Change in Lease Classification
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Section 20 – 20.4 Classification of leases
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Section 20 – 20.2 Scope
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Section 20 – 20.3 Determining Whether an Arrangement Contains a Lease
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Section 20: Leases
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Section 20 – Index
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Section 20 – Borrowing Cost
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Section 20 – Borrowing Cost
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Section 20 – Practical Examples
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Section 20 – Disclosure Checklist
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Section 20 – Disclosures
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Section 20 – Transition
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Section 20 – Sale and Leaseback Transactions
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Section 20 – Financial Statements of Lessors Operating Leases
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Section 20 – Manufacturer or Dealer Lessors
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Section 20 – Initial Recognition and Subsequent Measurement – Financial Statements of Lessors – Finance Leases
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Section 20 – Differences
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Section 20 – Initial Recognition and Subsequent Measurement – Financial Statements of Leasees – Finance Leases
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Section 20 – Initial Recognition and Subsequent Measurement – Financial Statements of Lessees and Lessor – Operating Leases
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Section 20 – Scope, Lease Definitions and Classification
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Section 20 – Leases
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