TPP21-06 Lessor classification of long-term land leases
This policy is issued by NSW Treasury clarifies how a lessor should apply Accounting Standard AASB 117 Leases (as amended in 2009) to classify a long-term lease of land.
Issued: 1 July 2021 by Treasury
Key information
- Status
- Active
- Type
- NSW Treasury Circular
- Identifier
- TPP21-06
- Compliance
- Not mandatory
About
This policy is issued by NSW Treasury clarifies how a lessor should apply Accounting Standard AASB 117 Leases (as amended in 2009) to classify a long-term lease of land.