22 февр. 2024 г. · Lessors are required to classify each of their leases as either an operating lease or a finance lease. This classification is fundamental in lessor accounting. Finance leases: initial... · Finance leases: subsequent...

19 авг. 2024 г. · Under IFRS 16, a lease is defined as a contract granting an entity the right to utilize a specific asset for a prescribed period of time in exchange for agreed ...

Under IFRS 16, lessors account for finance leases by initially derecognising the asset and recognising a receivable for the net investment in the lease.

31 мар. 2021 г. · This publication provides an overview of IFRS 16 and how it affects the financial statements of the lessee and the lessor. It includes examples ...

21 дек. 2023 г. · This article will clearly explain key concepts, differences, and examples of lessor accounting under IFRS 16 and ASC 842.

26 июн. 2024 г. · Lessor accounting under IFRS 16 involves understanding whether a lease is classified as a finance or operating lease and accurately recording ...

The key matter, in determining the accounting for lessors, is whether the leases entered into are classified as finance or operating leases.

A lessee shall disclose information about its leases for which it is a lessee in a single note or separate section in its financial statements.

IFRS 16 requires that the lease liability should initially be measured at the present value of the lease payments that are not paid at the commencement date.

The attached IFRS 16 In-depth publication includes detail discussions of the new lease accounting requirements for lessees' and lessors.