The remaining balance of the ROU asset will be amortized on a straight-line basis for the number of periods that remain, regardless of whether the lease was classified as a finance lease under IFRS 16 or an operating lease under ASC 842. ...
(i) is a corporation duly incorporated and existing under the laws of the Province of British Columbia and has all requisite corporate power and authority, and is duly qualified to carry on its business as now conducted in each of the jurisdictions it carries on business and to own, lease ...
(3) Total indebtedness equals the sum of total borrowings and lease liabilities. – 12 – RISK FACTORS Prior to making any investment decision, prospective investors should consider carefully all of the information contained in this Offering Circular, including the risks and uncertainties described ...
Why is it important from an accounting perspective to classify a lease into operating or capital lease? What is the criteria to classify the lease into operating and capital lease ? Do you think the lessee tends to prefer an operating lease or a capital...
The International Accounting Standards Board's definition of an intangible asset requires it to be non-monetary, without physical substance and 'identifiable'. In order to be 'identifiable' it must either be separable (capable of being separated from the entity and sold, transferred or licensed) ...
For purposes of this definition, interest on a Capitalized Lease Obligation shall be deemed to accrue at an interest rate reasonably determined by the Issuer to be the rate of interest implicit in such Capitalized Lease Obligation in accordance with GAAP. “Consolidated Net Income” means, with ...
IFRS International Financial Reporting Standards IPO Initial Public Offering JOBS Act Jumpstart Our Business Startups Act LP Limited Partner(s) MD&A Management's Discussion and Analysis MJDS Multijurisdictional Disclosure System OCA SEC's Office of the Chief Accountant OCC Divisi...
Definition of Intangible Assets Impact on Management and Investors Tax and Intangible Assets New International Standard on Brand Valuation 29 37 55 Value Characteristics of Intangible Assets FRS 103: Allocating the cost of a business combination Continued Support from The Singapore Budget 2013 Explanation...
IFRS 和 US GAAP 下的金融租赁 使用权资产 金融租赁负债 租赁负债摊销(利息支出) - 通过计算每年租赁的期初余额、期间租赁付款、利息借贷利率和复合间隔期间的利息来确认租赁的利息。 利息金额通过贷记来增加租赁负债科目,这将反映在组织的资产负债表上。 该交易记录还包括对利息支出科目的借方条目(反映在金融租赁的...
The Board is concerned about the references to IFRS 10 and IFRS 15 because those standards refer to control of an economic benefit, not control of the right. The Board notes that convergence with the IASB's asset definition on this point is not critical because it could perpetuate the ...