Transcription of A guide to IFRS 16 Leases - Classic Technology
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A guide to IFRS 16 Leases - Classic Technology
A guide to ifrs 16 Leases David Maxwell Classic Technology Limited January 2017 1 lease accounting methods 1 Introduction 2 2 Overview 2 3 Scope and definition of a lease 4 4 lease payments and lease term 6 5 Illustrative example 7 6 Lessor accounting 8 7 Lessee accounting 11 8 Back-to-back Leases 16 9 Transition 20 10 Changes during the life of the lease 26 11 Construction periods 36 12 Sale and leasebacks and lease and leasebacks 37 2 1 Introduction In January 2016, the International Accounting Standards Board published its new accounting standard on Leases ( ifrs 16 Leases ).
2 . 1 Introduction In January 2016, the International Accounting Standards Board published its new accounting standard on leases (IFRS 16 Leases).This booklet summarises the requirements of IFRS 16 …
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