IAS 17 - Leases

# Reference Concept Name
1 IAS 17 31 b ifrs-full:DisclosureOfLeasesExplanatory
2 IAS 17 31 b ifrs-full:DisclosureOfLeasesExplanatory
3 IAS 17 31 ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
4 IAS 17 31 a ifrs-full:BiologicalAssetsMember
5 IAS 17 31 a ifrs-full:ClassesOfAssetsAxis
6 IAS 17 31 a ifrs-full:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
7 IAS 17 31 a ifrs-full:InvestmentPropertyMember
8 IAS 17 31 a ifrs-full:PropertyPlantAndEquipmentMember
9 IAS 17 31 a ifrs-full:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
10 IAS 17 31 a ifrs-full:RecognisedFinanceLeaseAsAssets
11 IAS 17 31 a ifrs-full:IntangibleAssetsOtherThanGoodwillMember
12 IAS 17 31 a ifrs-full:OtherAssetsMember
13 IAS 17 31 a ifrs-full:ClassesOfAssetsMember
14 IAS 17 31 b ifrs-full:MaturityAxis
15 IAS 17 31 b ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
16 IAS 17 31 b ifrs-full:AggregatedTimeBandsMember
17 IAS 17 31 b ifrs-full:MinimumFinanceLeasePaymentsPayable
18 IAS 17 31 b ifrs-full:MinimumFinanceLeasePaymentsPayableAtPresentValue
19 IAS 17 31 b ifrs-full:FutureFinanceChargeOnFinanceLease
20 IAS 17 31 b i ifrs-full:NotLaterThanOneYearMember
21 IAS 17 31 b ii ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember
22 IAS 17 31 b iii ifrs-full:LaterThanFiveYearsMember
23 IAS 17 31 c ifrs-full:ContingentRentsRecognisedAsExpense
24 IAS 17 31 c ifrs-full:ContingentRentsRecognisedAsExpenseClassifiedAsFinanceLease
25 IAS 17 31 d ifrs-full:ExpectedFutureMinimumSubleasePaymentsReceivableUnderNoncancellableSubleasesClassifiedFinanceLease
26 IAS 17 31 e ifrs-full:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
27 IAS 17 32 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember
28 IAS 17 32 ifrs-full:GrossCarryingAmountMember
29 IAS 17 32 ifrs-full:AccumulatedDepreciationAndAmortisationMember
30 IAS 17 32 ifrs-full:CarryingAmountMember
31 IAS 17 32 ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
32 IAS 17 32 ifrs-full:AccumulatedImpairmentMember
33 IAS 17 35 ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
34 IAS 17 35 a ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
35 IAS 17 35 a ifrs-full:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
36 IAS 17 35 a ifrs-full:AggregatedTimeBandsMember
37 IAS 17 35 a ifrs-full:MaturityAxis
38 IAS 17 35 a i ifrs-full:NotLaterThanOneYearMember
39 IAS 17 35 a ii ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember
40 IAS 17 35 a iii ifrs-full:LaterThanFiveYearsMember
41 IAS 17 35 b ifrs-full:ExpectedFutureMinimumSubleasePaymentsReceivableUnderNoncancellableSubleasesClassifiedAsOperatingLease
42 IAS 17 35 c ifrs-full:LeaseAndSubleasePaymentsRecognisedAsExpense
43 IAS 17 35 c ifrs-full:SubleasePaymentsRecognisedAsExpense
44 IAS 17 35 c ifrs-full:ContingentRentsRecognisedAsExpense
45 IAS 17 35 c ifrs-full:MinimumOperatingLeasePayments
46 IAS 17 35 c ifrs-full:ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease
47 IAS 17 35 d ifrs-full:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease
48 IAS 17 47 ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
49 IAS 17 47 a ifrs-full:GrossInvestmentInFinanceLease
50 IAS 17 47 a ifrs-full:MinimumFinanceLeasePaymentsReceivableAtPresentValue
51 IAS 17 47 a ifrs-full:MaturityAxis
52 IAS 17 47 a ifrs-full:AggregatedTimeBandsMember
53 IAS 17 47 a ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
54 IAS 17 47 a i ifrs-full:NotLaterThanOneYearMember
55 IAS 17 47 a ii ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember
56 IAS 17 47 a iii ifrs-full:LaterThanFiveYearsMember
57 IAS 17 47 b ifrs-full:UnearnedFinanceIncomeOnFinanceLease
58 IAS 17 47 c ifrs-full:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
59 IAS 17 47 d ifrs-full:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
60 IAS 17 47 e ifrs-full:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
61 IAS 17 47 e ifrs-full:ContingentRentsRecognisedAsIncome
62 IAS 17 47 f ifrs-full:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
63 IAS 17 56 ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
64 IAS 17 56 a ifrs-full:MaturityAxis
65 IAS 17 56 a ifrs-full:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
66 IAS 17 56 a ifrs-full:AggregatedTimeBandsMember
67 IAS 17 56 a ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
68 IAS 17 56 a i ifrs-full:NotLaterThanOneYearMember
69 IAS 17 56 a ii ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember
70 IAS 17 56 a iii ifrs-full:LaterThanFiveYearsMember
71 IAS 17 56 b ifrs-full:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
72 IAS 17 56 b ifrs-full:ContingentRentsRecognisedAsIncome
73 IAS 17 56 c ifrs-full:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease