Psak 30

30 indonesian institute of accountants

accounting for leases this is an unofficial publication of iai ( indonesia institute of accountants), if there is any inconsistency between indonesian and english version of the sfas, the user of sfas should follow the indonesian version as the official publication of the institute. jakarta, 7 september 1997 national council indonesian institute of accountants indonesian accounting principles committee

accounting for leases

sfas no.30

contents paragraphs introduction statement of financial accounting standards no 30 accounting for leases effective date appendix : problems and developments of accounting for lease transactions

accounting for leases

sfas no. 30 chapter i introduction

1.

2. 2.1 2.2

background leasing leaseregular rental finance leasesoperating leases types of leases finance leases operating lease

2.3 2.4 3. 3.1 3.2 4.

sales-type leases leveraged leases execution of the lease transaction direct leases sale and leaseback syndicated lease

accounting for leases

sfas no. 30 chapter ii accounting for leases

basic considerations 2.

purpose

accounting for leases

sfas no. 30

3. 4. 4.1 4.2 5. 5.1

criteria for classifying lease transactions accounting treatment by the lessor finance lease operating lease accounting treatment of lessee capital lease

5.2 6. 6.1

operating lease reporting and disclosure of lease transactions by the lessor finance lease • • • • •

6.2

operating lease

• • • • •

7. 7.1

reporting and disclosure of lease transactions by the lessee capital lease • • • • •

7.2

operating lease • • • • •

accounting for leases

sfas no. 30 chapter iii effective date

accounting for leases

sfas no. 30

appendix : issues and developments related to accounting for lease transactions 1. 2.

director general of monetary affairs circular letter no. se-499/md/1984 exposure draft of indonesian accounting principle (pai) 1983 direct financing leassales type lease”operating lease” capital lease operating leases

accounting for leases

3. 3.1 3.3

direct financing lease sales-type lease operating lease international accounting standard (ias) 17 classification of leases

3.2 accounting for leases in lessor’s financial statements accounting for leases in the financial statement of the lessees 4. statement of financial accounting standard (sfas) no.13 4.1 criteria for classifying leases

4.2 4.3

accounting for leases in the lessor’s financial statements accounting for leases in the lessee’s financial statements

sfas no. 30