Transcription of IFRS 16 – 2021 Issued IFRS Standards (Part A)
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IFRS 16 – 2021 Issued IFRS Standards (Part A)
ifrs 16 LeasesIn April 2001 the International Accounting Standards Board (Board) adopted IAS 17 Leases,which had originally been Issued by the International Accounting Standards Committee(IASC) in December 1997. IAS 17 Leases replaced IAS 17 Accounting for Leases that was issuedin September April 2001 the Board adopted SIC-15 Operating Leases Incentives, which had originallybeen Issued by the Standing Interpretations Committee of the IASC in December December 2001 the Board Issued SIC-27 Evaluating the Substance of Transactions Involvingthe Legal Form of a Lease.
(IFRS 16) is set out in paragraphs 1–106 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 that they appear in the Standard. Definitions of other terms are given in the Glossary for International Financial Reporting ...
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