... further leasing.32 In addition, the requirements for disclosure in accordance with IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessees for assets leased under finance leases. Operating leases33 ... lessor’s leasing arrangements.57 In addition, the disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessors for assets provided under operating leases.Sale and leaseback ... 2005, it shall disclose that fact. Withdrawal of IAS 17 (revised 1997)70 This Standard supersedes IAS 17 Leases (revised in 1997). IAS 171158© IASCFCONTENTSparagraphsINTRODUCTION IN1–IN13INTERNATIONAL...