Can I read IAS 17 and IFRS 16 (Lease) - Revised on EtoBox?
IAS 17 and IFRS 16 (Lease) - Revised by Nasrin Islam is a document available to read on EtoBox.
What is IAS 17 and IFRS 16 (Lease) - Revised about?
The document outlines the accounting treatment for leases under IAS 17 and IFRS 16, detailing the definitions and classifications of finance and operating leases, as well as the implications for lessee and lessor accounting. It explains how to measure lease liabilities and right-of-use assets, including the treatment of lease modifications and guaranteed residual values. Additionally, it discusses the sale-and-leaseback transactions and the accounting for transfers that qualify as sales.
- Author
- Nasrin Islam
- Language
- EN