Vous êtes sur la page 1sur 3

3/19/2017 IAS17Leases

IAS17Leases

QuickArticleLinks

Overview
IAS17Leasesprescribestheaccountingpoliciesanddisclosuresapp lica b letoleases,bothforlesseesandlessors.Leasesarerequiredtobeclassifiedaseitherfinance
leases(whichtransfersubstantiallyalltherisksandrewardsofownership,andgiverisetoassetandliabilityrecogn itionbythelesseeandareceiva blebythelessor)and
operatingleases(whichresultinexpenserecogn itionbythelessee,withtheassetremainingrecogn isedbythelessor).

IAS17wasreissuedinDecember2003andappliestoannualperiodsbeginningonorafter1January2005.IAS17willbesup ersededbyIFRS16Leasesasof1January
2019.

HistoryofIAS17
October1980 ExposureDraftE19AccountingforLeases
September1982 IAS17AccountingforLeases
1January1984 EffectivedateofIAS17(1982)
1994 IAS17(1982)wasreformatted
April1997 ExposureDraftE56,Leases
December1997 IAS17Leases
1January1999 EffectivedateofIAS17(1997)Leases
18December2003 RevisedversionofIAS17issuedbytheIASB
1January2005 EffectivedateofIAS17(Revised2003)
16April2009 IAS17amendedforAnnualImp rovementstoIFRSs2009aboutclassificationoflandleases
1January2010 EffectivedateoftheApril2009revisionstoIAS17,withearlyapp licationpermitted(withdisclosure)
1January2019 IAS17willbesup ersededbyIFRS16Leases
RelatedInterpretations
IFRIC4DeterminingWhetheranArrangementContainsaLease
SIC15OperatingLeasesIncentives
SIC27Evalu a tingtheSubstanceofTransa ctionsintheLegalFormofaLease

AmendmentsunderconsiderationbytheIASB
LeasesComp reh ensiveproject

SummaryofIAS17
ObjectiveofIAS17

TheobjectiveofIAS17(1997)istoprescribe,forlesseesandlessors,theapp rop ria teaccountingpoliciesanddisclosurestoapplyinrelationtofinanceandoperating


leases.
Scope

IAS17appliestoallleasesotherthanleaseagreementsforminerals,oil,naturalgas,andsimilarreg ene ra tiveresourcesandlicensingagreementsforfilms,videos,plays,


manu scripts,patents,copyrights,andsimilaritems.[IAS17.2]

However,IAS17doesnotapplyasthebasisofmeasurementforthefollowingleasedassets:[IAS17.2]
propertyheldbylesseesthatisaccountedforasinvestmentpropertyforwhichthelesseeusesthefairvaluemodelsetoutinIAS40
investmentpropertyprovidedbylessorsunderoperatingleases(seeIAS40)
bio logicalassetsheldbylesseesunderfinanceleases(seeIAS41)
bio logicalassetsprovidedbylessorsunderoperatingleases(seeIAS41)
Class ific ationofleases

Aleaseisclassifiedasafinanceleaseifittransferssubstantiallyalltherisksandrewardsincidenttoownership.Allotherleasesareclassifiedasoperatingleases.Classifi
cationismadeattheinceptionofthelease.[IAS17.4]

Whetheraleaseisafinanceleaseoranoperatingleasedependsonthesubstanceofthetransa ctionratherthantheform.Situ a tionsthatwouldnormallyleadtoalease


beingclassifiedasafinanceleaseincludethefollowing:[IAS17.10]
theleasetransfersownershipoftheassettothelesseebytheendoftheleaseterm
thelesseehastheoptiontopurchasetheassetatapricewhichisexpectedtobesufficientlylowerthanfairvalueatthedatetheoptionbecomesexe rcisa blethat,
attheinceptionofthelease,itisreasona blycertainthattheoptionwillbeexercised
theleasetermisforthemajorpartoftheeconomiclifeoftheasset,eveniftitleisnottransferred
attheinceptionofthelease,thepresentvalueoftheminimumleasepaymentsamountstoatleastsubstantiallyallofthefairvalueoftheleasedasset
theleaseassetsareofaspecialisednaturesuchthatonlythelesseecanusethemwithoutmajormodificationsbeingmade

Othersitu a tionsthatmightalsoleadtoclassificationasafinanceleaseare:[IAS17.11]
ifthelesseeisentitledtocancelthelease,thelessor'slossesassocia tedwiththecancellationarebornebythelessee
gainsorlossesfromfluctua tionsinthefairvalueoftheresidualfalltothelessee(forexample,bymeansofarebateofleasepayments)
thelesseehastheabilitytocontinuetoleaseforasecondaryperiodatarentthatissubstantiallylowerthanmarketrent

Whenaleaseincludesbothlandandbuildingselements,anentityassessestheclassificationofeachelementasafinanceoranoperatingleasesepa rately.Indetermining
whetherthelandelementisanoperatingorafinancelease,animportantconside ra tionisthatlandnormallyhasanind efin iteeconomiclife[IAS17.15A].Whenever
necessaryinordertoclassifyandaccountforaleaseoflandandbuildings,theminimumleasepayments(includinganylumpsumupfrontpayments)areallocatedbetween
thelandandthebuildingselementsinprop ortiontotherelativefairvaluesoftheleaseholdinterestsinthelandelementandbuildingselementoftheleaseattheinception
ofthelease.[IAS17.16]Foraleaseoflandandbuildingsinwhichtheamountthatwouldinitiallyberecogn isedforthelandelementisimmaterial,thelandandbuildings

https://www.iasplus.com/en/standards/ias/ias17 1/3
3/19/2017 IAS17Leases
maybetreatedasasingleunitforthepurposeofleaseclassificationandclassifiedasafinanceoroperatinglease.[IAS17.17]However,separatemeasurementoftheland
andbuildingselementsisnotrequiredifthelessee'sinterestinbothlandandbuildingsisclassifiedasaninvestmentpropertyinaccord ancewithIAS40andthefairvalue
modelisadopted.[IAS17.18]
Accountingbylessees

Thefollowingprincip lesshouldbeappliedinthefinancialstatementsoflessees:
atcommencementoftheleaseterm,financeleasesshouldberecordedasanassetandaliabilityatthelowerofthefairvalueoftheassetandthepresentvalueof
theminimumleasepayments(discountedattheinterestrateimplicitinthelease,ifpracticab le,orelseattheentity'sincrementalborrowingrate)[IAS17.20]
financeleasepaymentsshouldbeapp ortionedbetweenthefinancechargeandthereductionoftheoutstandingliability(thefinancechargetobeallocatedsoasto
produceaconstantperiodicrateofinterestontheremainingbalanceoftheliability)[IAS17.25]
thedep recia tionpolicyforassetsheldunderfinanceleasesshouldbeconsistentwiththatforownedassets.Ifthereisnoreasona blecertaintythatthelesseewill
obtainownershipattheendoftheleasetheassetshouldbedep recia tedovertheshorteroftheleasetermorthelifeoftheasset[IAS17.27]
foroperatingleases,theleasepaymentsshouldberecogn isedasanexpenseintheincomestatementovertheleasetermonastraightlinebasis,unlessanother
systema ticbasisismorerepresentativeofthetimepatternoftheuser'sbenefit[IAS17.33]

Incentivesfortheagreementofaneworrenewedoperatingleaseshouldberecogn isedbythelesseeasareductionoftherentalexpenseovertheleaseterm,irrespective
oftheincentive'snatureorform,orthetimingofpayments.[SIC15]

Accountingbylessors

Thefollowingprincip lesshouldbeappliedinthefinancialstatementsoflessors:
atcommencementoftheleaseterm,thelessorshouldrecordafinanceleaseinthebalancesheetasareceiva ble,atanamountequaltothenetinvestmentinthe
lease[IAS17.36]
thelessorshouldrecognisefinanceincomebasedonapatternreflectingaconstantperiodicrateofreturnonthelessor'snetinvestmentoutstandinginrespectof
thefinancelease[IAS17.39]
assetsheldforoperatingleasesshouldbepresentedinthebalancesheetofthelessoraccordingtothenatureoftheasset.[IAS17.49]Leaseincomeshouldbe
recogn isedovertheleasetermonastraightlinebasis,unlessanothersystema ticbasisismorerepresentativeofthetimepatterninwhichusebenefitisderived
fromtheleasedassetisdiminished[IAS17.50]

Incentivesfortheagreementofaneworrenewedoperatingleaseshouldberecogn isedbythelessorasareductionoftherentalincomeovertheleaseterm,irrespectiveof
theincentive'snatureorform,orthetimingofpayments.[SIC15]

Manu facture rsordealerlessorsshouldincludesellingprofitorlossinthesameperiodastheywouldforanoutrightsale.Ifartificiallylowratesofinterestarecharged,selling


profitshouldberestrictedtothatwhichwouldapplyifacommercialrateofinterestwerecharged.[IAS17.42]

Underthe2003revisionstoIAS17,initialdirectandincrementalcostsincurredbylessorsinneg otia tingleasesmustberecogn isedovertheleaseterm.Theymaynolonger


bechargedtoexpensewhenincurred.Thistreatmentdoesnotapplytomanu facturerordealerlessorswheresuchcostrecogn itionisasanexpensewhenthesellingprofit
isrecogn ised.

Saleandleasebacktransa ctions

Forasaleandleasebacktransa ctionthatresultsinafinancelease,anyexcessofproceedsoverthecarryingamountisdeferredandamortisedovertheleaseterm.[IAS
17.59]

Foratransa ctionthatresultsinanoperatinglease:[IAS17.61]
ifthetransa ctionisclearlycarriedoutatfairvaluetheprofitorlossshouldberecogn isedimmed ia tely
ifthesalepriceisbelowfairvalueprofitorlossshouldberecogn isedimmed ia tely,exceptifalossiscomp ensatedforbyfuturerentalsatbelowmarketprice,the
lossitshouldbeamortisedovertheperiodofuse
ifthesalepriceisabovefairvaluetheexcessoverfairvalueshouldbedeferredandamortisedovertheperiodofuse
ifthefairvalueatthetimeofthetransa ctionislessthanthecarryingamountalossequaltothediffere nceshouldberecogn isedimmed ia tely[IAS17.63]
Disc los ure:lesseesfinanceleases[IAS17.31]
carryingamountofasset
reco ncilia tionbetweentotalminimumleasepaymentsandtheirpresentvalue
amountsofminimumleasepaymentsatbalancesheetdateandthepresentvaluethereof,for:
thenextyear
years2through5combined
beyondfiveyears
conting entrentrecogn isedasanexpense
totalfutureminimumsubleaseincomeundernoncancellablesubleases
generaldescriptionofsign ificantleasingarrangements,includingconting entrentprovisions,renewalorpurchaseoptions,andrestrictionsimposedondividends,
borrowings,orfurtherleasing
Disc los ure:lesseesoperatingleases[IAS17.35]
amountsofminimumleasepaymentsatbalancesheetdateundernoncancellableoperatingleasesfor:
thenextyear
years2through5combined
beyondfiveyears
totalfutureminimumsubleaseincomeundernoncancellablesubleases
leaseandsubleasepaymentsrecogn isedinincomefortheperiod
conting entrentrecogn isedasanexpense
generaldescriptionofsign ificantleasingarrangements,includingconting entrentprovisions,renewalorpurchaseoptions,andrestrictionsimposedondividends,
borrowings,orfurtherleasing

https://www.iasplus.com/en/standards/ias/ias17 2/3
3/19/2017 IAS17Leases
Disc los ure:lessorsfinanceleases[IAS17.47]
reco ncilia tionbetweengrossinvestmentintheleaseandthepresentvalueofminimumleasepayments
grossinvestmentandpresentvalueofminimumleasepaymentsreceiva blefor:
thenextyear
years2through5combined
beyondfiveyears
unearnedfinanceincome
ung uara nteedresidualvalues
accumulatedallowanceforuncollectibleleasepaymentsreceiva ble
conting entrentrecogn isedinincome
generaldescriptionofsign ificantleasingarrangements
Disc los ure:lessorsoperatingleases[IAS17.56]
amountsofminimumleasepaymentsatbalancesheetdateundernoncancellableoperatingleasesintheaggregateandfor:
thenextyear
years2through5combined
beyondfiveyears
conting entrentrecogn isedasinincome
generaldescriptionofsign ificantleasingarrangements
Like 4 25

Contactus
About
Legal
Privacy
FAQs
Materialonthiswebsiteis2017DeloitteGlobalServicesLimited,oramemberfirmofDeloitteToucheTohmatsuLimited,oroneoftheirrelatedentities.SeeLegalfor
additionalcopyrightandotherlegalinformation.
DeloittereferstooneormoreofDeloitteToucheTohmatsuLimited,aUKprivatecompanylimitedbyguarantee(DTTL),itsnetworkofmemberfirms,andtheirrelated
entities.DTTLandeachofitsmemberfirmsarelegallyseparateandindependententities.DTTL(alsoreferredtoasDeloitteGlobal)doesnotprovideservicesto
clients.Pleaseseewww.deloitte.com/aboutforamoredetaileddescriptionofDTTLanditsmemberfirms.

Thissiteusescookiestoprovideyouwithamoreresponsiveandpersonalisedservice.Byusingthissiteyouagreetoouruseof X
cookies.Pleasereadourcookienoticeformoreinformationonthecookiesweuseandhowtodeleteorblockthem.

https://www.iasplus.com/en/standards/ias/ias17 3/3