1. Overview of IFRS 16 Leases 2. Practical guidance to lease identification 3. Lease modifications 4. Sale-and-lease-back transactions Agenda 12:30 – Webinar starts 13:30 – Webinar ends Speaker Steve Chen ACCA Starting off as an auditor, he moved to working...
Although lessors found much that was familiar in IFRS 16, they faced new guidance on a number of aspects, from separating lease and non-lease components, to more radical accounting changes for more complex arrangements such as sale-and-leaseback transactions and sub-leases. Many implementation ...
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Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions). Summary and timeline Looking for the synopsis? Our IFRS 16 summary...
However, I keep getting the questions about how to implement IFRS 16. What to do first and what to do next. And, additional questions like: “Do I really need to go study my old 4 000 contracts and reassess them under the new rules? Oh holy s..t!!!” ...
The Boards tentatively decided to provide additional guidance to identify a customer’s right to direct the use of an asset. However, the Boards did not reach a decision on whether a contract would contain a lease only when the customer had the ability to derive the benefits from directing ...
Implementation Guidance 施行指引 635 Import duties 进口税捐 636 Impracticability exemption 实务上不可行之豁免 637 Impracticable 实务上不可行/不切实际 638 Imputed rate of interest 设算利率 639 In the money 价内 640 Inception of the Lease 租赁开始日 641 ...
有些IFRS还有Implementation Guidance，虽然本身不属于准则的一部分，但也属于解释性文件。有些IFRS还有...
More guidance needed Benefits yet to come Complex investor communications A race to implement Despite the designated three year implementation period, 64% of respondents indicated they did not use the full transition time. Challenges, including resource constraints from implementing other standards and ina...
IFRS 16 provides guidance for both lessees and lessors. Lessees allocate consideration based on: the relative stand-alone price of each lease component; and the aggregate stand-alone price of the non-lease components. The prices are determined based on the price a lessor or similar...