Search results with tag "16 leases"
IFRS 16 Leases updates - Deloitte
www2.deloitte.comIFRS 16 Leases –IASB’s response to Covid-19-related rent concessions Amendment to IFRS 16 (28th May) –Lessees Qualifying criteria Lessees may elect to apply a practical expedient if the rent concession meets the following criteria. In this case, lessees won’t have to assess whether the rent concession is a
Leases - Australian Accounting Standards Board …
www.aasb.gov.auaasb 16 3 contents contents preface comparison with ifrs 16 accounting standard aasb 16 leases from paragraph objective 1 scope 3 recognition exemptions 5 identifying a lease 9
Leases - Australian Accounting Standards Board
www.aasb.gov.auAustralian Accounting Standard AASB 16 Leases is set out in paragraphs 1 – Aus103.1 and Appendices A – D. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. AASB 16 is to be read in the context of other Australian