Transcription of AASB 16 Leases - assets.kpmg
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AASB 16 Leases - assets.kpmg
aasb 16. Leases A fundamental overhaul of lessee accounting effective 2019. Understanding the impact to your company A new leasing standard Transition to aasb 16. aasb 16 Leases removes the concept of operating and On transition to aasb 16 an entity will have a number of finance Leases for lessees which exists under aasb 117 interdependent options and practical expedients available. Leases , replacing it with a single accounting model under The different transition options will result in a different which lessees must recognise all Leases (including property impact on transition and subsequently to the balance sheet and equipment) on the balance sheet as a new right of and profit or loss.
AASB 16 Leases KPMG.com.au A fundamental overhaul of lessee accounting effective 2019
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