Transcription of Leases - A summary of IFRS 16 and its effects - May 2016
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Leases - A summary of IFRS 16 and its effects - May 2016
Leases A summary of ifrs 16. and its effects May 2016 . Leases | A summary of ifrs 16 and its effects | May 2016 1. ifrs 16 Leases Roadmap Definition of a lease Who ? benefits Right to control the use of the Identified asset and identified asset No substantive Right to obtain Right to No benefits from substantially direct rights to substitution all economic substitute the use benefits lease payments Variable lease Purchase options 1 Residual value Termination option payments that Fixed payments (exercise price). guarantees 2 penalties 3 depends on an index or rate 1. Include only if reasonably certain of exercise. 2. Lessees use the amounts they expect to pay. Lessors include any guarantee. 3. Include unless reasonably certain not to be exercised. 2 Leases | A summary of ifrs 16 and its effects | May 2016 .
8 Leases | A summary of IFRS 16 and its effects | May 2016 Entities most likely to be affected by the changes The effects of IFRS 16 will need to be assessed on …
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