doc__table__2989

| 2 | When an arrangement with an Investor involves the legal form of a lease, the issues are: (a) how to determine whether a series of transactions is linked and should be accounted for as one transaction; (b) whether the arrangement meets the definition of a lease under IAS 17; and, if not, (i) whether a separate investment account and lease payment obligations that might exist represent assets and liabilities of the entity (e.g. consider the example described in paragraph A2(a) of Appendix A); (ii) how the entity should account for other obligations resulting from the arrangement; and (iii) how the entity should account for a fee it might receive from an Investor.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.