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IAS 17 – Sales and leasebacks with repurchase rights

Background

IFRIC considered whether a sale should be recognised in a sale and leaseback containing a repurchase agreement (including an option), if the seller retains significant risks or rewards under the repurchase agreement.

 

Current status of the project

After initial deliberations in May 2004, IFRIC formally removed this issue from its agenda at its March 2007 meeting.

 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.