AS 19 non applicability

This query is : Resolved 

09 November 2016 What is the logic behind non applicability of lease of land,patent, motion pictures and video recordings under AS 19. since its accounting treatment is not specified under AS 19, how lease charges of above needs to be accounted. whether any other AS applicable on same.

09 November 2016 Because it is covered elsewhere , eg- AS 26.

11 November 2016 Ok , Patents,Video Recording and Motion pictures are covered under AS 26.

Why Lease of Land is not covered under AS 19.


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