IFRS 16 Leases | Right-of-Use Asset |IAS 17 Replacement #ifrs #ifrs16 #accountingstandards #shorts
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IFRS 16 Leases | Right-of-Use Asset |IAS 17 Replacement #ifrs #ifrs16 #accountingstandards #shorts
Description IFRS 16 Leases introduces a single lessee accounting model and requires a lessee to recognise a right-of-use asset and a lease liability for most leases with a term of more than 12 months, unless the underlying asset is of low value. The standard was issued in January 2016 and is effective for annual reporting periods beginning on ...
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