IFRS 16 Leases Definitions Lessee Accounting Right-of-use Asset and Lease Liability Measurements
Автор: Accounting & Finance
Загружено: 2025-12-09
Просмотров: 42
Описание:
Leases: Definitions (IFRS 16, Appendix A)
Lessor
Lessee
Right-of-use Asset
Lessee accounting
Basic principle
Initial measurement
The liability (IFRS 16, para 26, 27)
The right-of-use asset
The lease term
Test your understanding 1: Initial Carrying Amount
Subsequent measurement
The liability
Journal Entry
Lease Liability Table
The right-of-use asset
Illustration 1 – Lease payments in arrears
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