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19 de mar. de 2009 · IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value.
26 de ago. de 2019 · Deloitte e-learning — IFRS 16 (advanced) This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16 Leases, and the application of this standard. This e-learning builds on the IFRS 16 Leases (basic) e-learning module. In this module, you will deeper dive into the key princi ...
IFRS 16 — Leases. This guide, in addition to providing a detailed summary and explanations of the requirements of IFRS 16 'Leases' covering all of the requirements of the standard, includes (1) an executive summary; (2) a section focusing specifically on the practicalities of transition; (3) ‘thinking it through’ practical tips ...
17 de fev. de 2023 · Paragraph 102A of IFRS 16 requires the seller-lessee to determine ‘lease payments’ or ‘revised lease payments’ in a way that it would not recognise any amount of the gain or loss that relates to the right of use retained by the seller-lessee. Approach 1: Expected lease payments at the commencement date.
14.1.8 Presentation and disclosure (ASC 842 and IFRS 16) For lessees, the presentation of the right-of-use assets and lease liabilities are similar under the standards. Amounts relating to leases are presented separate from other assets and liabilities on the balance sheet or in the notes to the financial statements.
1 de fev. de 2023 · uk Applying IFRS for the real estate industry - 2023 edition The table below summarises the requirements for lessor accounting under IFRS 16. The key matter, in determining the accounting for lessors, is whether the leases entered into are classified as finance or operating leases.
International Financial Reporting Standards. International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB). Note. The above table lists the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was orig ...
30 de set. de 2024 · Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financial Reporting Standards (IFRS) and accounting and financial reporting developments in general, including news, analysis and commentary ...
31 de jul. de 2002 · Overview. IFRS 1 First-time Adoption of International Financial Reporting Standards sets out the procedures that an entity must follow when it adopts IFRSs for the first time as the basis for preparing its general purpose financial statements. The IFRS grants limited exemptions from the general requirement to comply with each IFRS ...
20 de mai. de 2024 · Overview. IFRS 19 specifies reduced disclosure requirements that an eligible entity is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards. IFRS 19 was issued in May 2024 and applies to an annual reporting period beginning on or after 1 January 2027.
