Search results with tag "Aasb 16 leases"
Guidance for AASB 16 Leases - NSW Treasury
www.treasury.nsw.gov.auGuidance for AASB 16 Leases 2 1. Overview 1.1 Objective The new accounting standard AASB 16 Leases (AASB 16) is effective for NSW public sector agencies from FY19-20, and replaces the current standard AASB 117 Leases. The objective of AASB 16 is to improve transparency on financial leverage and capital employed by
Intangible Assets - aasb.gov.au
www.aasb.gov.au(c) leases of intangible assets accounted for in accordance with AASB 16 Leases. (d) assets arising from employee benefits (see AASB 119 Employee Benefits). (e) financial assets as defined in AASB 132. The recognition and measurement of some financial assets are covered by AASB 10 Consolidated Financial Statements, AASB 127 Separate
Income of Not-for-Profit Entities
www.aasb.gov.auThe Australian Accounting Standards Board makes Accounting Standard AASB 1058 Income of Not-for-Profit Entities ... AASB 16 Leases; (c) AASB 116 Property, Plant and Equipment; ... 11 Appendix F Australian Implementation Guidance for Not-for-Profit Entities of AASB 15 provides guidance
Accounting Guidance for Capitalisation of Costs Relating ...
www.treasury.nsw.gov.au• AASB 16 Leases (AASB16): For example, when a right-of-use asset arises from a contract where an agency has both the right to obtain substantially all the economic benefits from use of an identified asset, and has the right to direct the use of an identified asset.
TPP21-09 Valuation of Physical Non-Current Assets
www.treasury.nsw.gov.au• Biological assets (see AASB 141 Agriculture) • Mineral rights and reserves and assets subject to AASB 6 Exploration for and Evaluation of Mineral Resources • Leasing transactions within the scope of AASB 16 Leases (with the exception of physical non-current assets held by lessors in an operating leasearrangement).
2020 Qantas Group Annual Report
investor.qantas.com1 2019 has been restated for the impact of the adoption of AASB 16 Leases and the IFRIC agenda decision in relation to fair value hedges. 2018 has been restated for the impact of AASB 15 Revenue from Contracts with Customers, however 2016 and 2017 continue to be reported under previous accounting standards.
Qantas
investor.qantas.com2 2019 has been restated for the impact of the adoption of AASB 16 Leases and the IFRIC agenda decision in relation to fair value hedges. 2018 has been restated for the impact of AASB 15 Revenue from Contracts with Customers, however 2017 continues to be reported under previous accounting standards.
AASB 16 Leases - KPMG | US
assets.kpmg.comA new leasing standard AASB 16 Leases removes the concept of operating and ... a cloud-based, ... AASB 16 replaces AASB 117 and IFRIC 4 when determining
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