IFRS 16 Leases - Learn from Industry Data and Annual Reports

[Satoru Gojo]

Satoru Gojo submitted a new resource:

IFRS 16 Leases - Learn from Industry Data and Annual Reports - New lease accounting in the books of Lessor and Lessee including all the amendments as per IFRS 16/I

New lease accounting in the books of Lessor and Lessee including all the amendments as per IFRS 16/Ins AS 116

Description​

The objective of IFRS 16 is to report information that (a) faithfully represents lease transactions and (b) provides a basis for users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. To meet that objective, a lessee should recognize assets...

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