In September 2022, the Board issued Lease Liability in a Sale and Leaseback, which added subsequent measurement requirements for sale and leaseback transactions ...

IFRS 16 Leases, effective for annual reporting periods beginning on or after 1 January 2019, brought significant changes in accounting requirements.

31 мар. 2021 г. · The key objective of IFRS 16 is to ensure that lessees recognise assets and liabilities for their major leases. 2.1. Lessee accounting model.

IFRS 16 requires a lessee to recognise assets and liabilities for all leases with a term of more than. 12 months and for which the underlying asset is not of ...

IFRS 16 includes detailed guidance to help companies assess whether a contract contains a lease or a service, or both. Under current guidance and practice, ...

In this six-part guide we break down IFRS 16 into digestible chunks, with each part focusing on a key aspect of the new standard – the definition of a lease, ...

IFRS 16 introduces a single lessee accounting model and requires a lessee to recognise assets and liabilities for all leases with a term of more than 12 months.

The objective of IFRS 16 is to improve the accounting for leases, with the most notable change being the removal of the distinction between operating and ...

With IFRS 16, there will no longer be a distinction of finance leases and operating leases for lessee accounting. For current operating leases, the new Standard ...

IFRS 16 requires a lessee to recognise assets and liabilities arising(1) from all leases on the balance sheet. Recognising leases on balance sheet. IAS 17. IFRS ...