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Edithistory:IAS 17

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1362044249 2026-07-01T16:43:11Z Kowal2701 [[WP:LLMPRV|Presumptive removal of LLM-generated content]], see [[Wikipedia:AI noticeboard/Archive 3#Sascho Jovanoski 70329]]. Feel free to reinstate by following [[WP:LLMPRVOBJ|the procedures for disputing presumptive removal of LLM-generated content]].
1328907908 2025-12-22T14:16:45Z Bearcat /* References */ recat
1328781429 2025-12-21T20:54:59Z Sascho Jovanoski 70329 Created IAS 17 article; detailed the superseded 'risks and rewards' lease classification model; included a comparison between finance and operating leases; documented the standard's replacement by IFRS 16 and the rationale for the change; integrated technical citations.