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

1 дек. 2020 г. · IFRS 16 Leases requires lessees to recognise assets and liabilities for most leases. The International Accounting Standards Board (IASB or ...

6 окт. 2018 г. · IFRS 16 requires an intermediate lessor to classify the sublease as a finance lease or an operating lease as follows:

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.

The chapters in this guide discuss both lessee and lessor accounting by topic. For example, LG 3 discusses lease classification for both lessees and lessors.

1 окт. 2022 г. · The intermediate lessor classifies the sublease as an operating lease, having considered the requirements in paragraphs 61–66 of IFRS 16. When ...

31 дек. 2022 г. · The accounting for the right-of-use asset depends on the classification of the sub-lease. If the sub-lease is classified as a finance lease, the ...

For a sublease that results in a finance lease, the intermediate lessor is not permitted to offset the remaining lease liability (from the head lease) and the ...

MFRS 16 requires that, when classifying a sublease, an intermediate lessor should evaluate the sublease by reference to the right- of-use asset arising from the ...

PwC's Analysing IFRS 16 Leases - 1. Definition of a lease. PwC's Viewpoint - Global IFRS and UK GAAP · 3:59 · PwC's Analysing IFRS 16 Leases - 2. Exemptions.