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What is Lecture 7 - IFRS 16 - 104358 about?

IFRS 16 Leases requires all leases to be recognized on the balance sheet starting January 1, 2019, replacing IAS 17, with exceptions for short-term and low-value leases. Lessees must recognize a right-of-use asset and a lease liability at the start of the lease, with subsequent measurement involving depreciation and interest expense. Sale and leaseback transactions require careful accounting to determine whether the transfer is a sale and how to recognize related assets and liabilities.

Author

Sardar Hammad

Language

EN