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19 de mar. de 2009 · Overview. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value.
12 de ene. de 2021 · IFRS 16 specifies how to recognize, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring the recognition of assets and liabilities for all leases, unless the lease term is 12 months or less or the underlying asset has a low value. Lessor accounting however remains largely unchanged from IAS 17 ...
14.1.8 Presentation and disclosure (ASC 842 and IFRS 16) For lessees, the presentation of the right-of-use assets and lease liabilities are similar under the standards. Amounts relating to leases are presented separate from other assets and liabilities on the balance sheet or in the notes to the financial statements.
8 de nov. de 2019 · IFRS 16 provides a comprehensive guide for identifying lease arrangements and how it should be used in financial statements for both the lessees and lessors. Specifically, it introduces significant changes to lessee accounting since it removes the distinction between operating and finance leases from IAS 17.
IFRS 16 — Leases. This guide, in addition to providing a detailed summary and explanations of the requirements of IFRS 16 'Leases' covering all of the requirements of the standard, includes (1) an executive summary; (2) a section focusing specifically on the practicalities of transition; (3) ‘thinking it through’ practical tips ...
26 de ago. de 2019 · Deloitte e-learning — IFRS 16 (advanced) This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16 Leases, and the application of this standard. This e-learning builds on the IFRS 16 Leases (basic) e-learning module. In this module, you will deeper dive into the key princi ...
3 de dic. de 2019 · Deloitte e-learning — IFRS 16 (basic) This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16 Leases, and the application of this standard. In this e-learning module you will learn about how to identify whether a contract is within the scope of the standard and the key princi ...
31 de jul. de 2002 · Overview. IFRS 1 First-time Adoption of International Financial Reporting Standards sets out the procedures that an entity must follow when it adopts IFRSs for the first time as the basis for preparing its general purpose financial statements. The IFRS grants limited exemptions from the general requirement to comply with each IFRS ...
Generally, IFRS IC members had positive comments about IFRS 16. Most of them said that IFRS 16 has been working well, meets the objective of the standard and is a substantial improvement in the accounting for leases. It brought many benefits to entities, especially those with many lease contracts. It brought leases on the balance ...
17 de feb. de 2023 · Paragraph 102A of IFRS 16 requires the seller-lessee to determine ‘lease payments’ or ‘revised lease payments’ in a way that it would not recognise any amount of the gain or loss that relates to the right of use retained by the seller-lessee. Approach 1: Expected lease payments at the commencement date.
