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What is Lease Agreement about?

LKAS 17 outlines the accounting standards for leases in Sri Lanka, detailing the objectives, scope, definitions, and classifications of leases for both lessees and lessors. It distinguishes between finance leases, which transfer substantial risks and rewards of ownership, and operating leases, which do not. The standard also provides guidance on the treatment of sale and leaseback transactions and transitional provisions for implementation.

Author

nivetha

Language

EN