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© 2011 IFRS Foundation 1 The IFRS for SMEs Topic 3.1 Section 20 Leases Section 21 Provisions and Contingencies Section 28 Employee Benefits
Documents © 2011 IFRS Foundation 1 The IFRS for SMEs Topic 3.1 Section 20 Leases Section 21 Provisions...

Slide 1© 2011 IFRS Foundation 1 The IFRS for SMEs Topic 3.1 Section 20 Leases Section 21 Provisions and Contingencies Section 28 Employee Benefits Slide 2 © 2011 IFRS Foundation…

Lease and hire purchase
Economy & Finance Lease and hire purchase

1. LEASING AND HIREPURCHASEPRESENTED BY:RAJESH KUMARMBA( F INANCE) , ACS , AI I I 2. LEASE ?• Lease is a contract under which a lessor, the ownerof the assets, gives right…