The amendments are effective for annual periods beginning on or after 1 January 2024. Related Topics.

17 февр. 2023 г. · The amendments to IFRS 16 require a seller-lessee to apply the subsequent measurement requirements for lease liabilities unrelated to a sale and ...

These amendments clarify the subsequent measurement of sale and leaseback transactions where the initial sale of the underlying asset meets the IFRS 15 ...

In March 2023, the International Accounting Standards Board (IASB) issued IFRS Accounting Taxonomy 2022—Update 2 Lease Liability in a Sale and Leaseback and ...

The IASB has issued narrow-scope amendments to the requirements for sale and leaseback transactions in IFRS 16 explaining how a seller-lessee accounts for a ...

Other Standards have made minor consequential amendments to IFRS 16, including Amendments to References to the Conceptual Framework in IFRS Standards (issued.

26 сент. 2022 г. · Amendments to IFRS 16 Leases impact how a seller-lessee accounts for variable lease payments that arise in a sale-and-leaseback transaction.

The Amendments add subsequent measurement requirements for sale and leaseback transactions to improve the requirements for such transactions in IFRS 16 Leases ...

The amendments may significantly affect subsequent measurement of lease liabilities arising from a sale and leaseback transaction with variable lease payments ...