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Throughout this publication we have made reference to IFRS 4, the ImplementationGuidance and Basis for Conclusions accompanying the Standard, as well as othercurrent statements of IFRS. Direct quotations from IFRSs are included in dark bluewithin the text.A column noted as Reference is included in the left margin of Sections 1through 15 to enable users to identify the relevant paragraphs of IFRS 4,the Interpretation Guidance and Basis for Conclusions as well as references toother applicable Standards.Reference to IFRSs made throughout the text are identified in an appendix tothe publication.Examples are included throughout the text to elaborate or clarify the morecomplex principles...
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Indian Accounting Standard (Ind AS) 17 Leases
