Search results with tag "Standard 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
Leases - Australian Accounting Standards Board (AASB)
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
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