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Accounting for leases | F7 Financial Reporting | ACCA .

Relevant to ACCA Qualification Paper F7 The accounting topic of leases is a popular Paper F7 exam area that could feature to varying degrees in Questions 2, 3, 4 or 5 of the exam. This topic area is currently covered by IAS 17, Leases.IAS 17, Leases takes the concept of substance over form and applies it to the specific accounting area of leases.Financial Reporting in the Global Mining Industrycomprehensive global accounting standards for the industry are clearly a long way off. Ongoing convergence of accounting standards around the world has helped to narrow some of the accounting differences found in the mining industry, for instance, in

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