Guides to financial statements Illustrative disclosures and disclosure checklists under IFRS® Accounting Standards including past guides and sector supplements Read more Leases KPMG insights into the new leasing standard, IFRS 16 Read more © 2025 KPMG IFRG Limited, a UK company, limited by ...
Module 1: IFRS 16 – Identifying a lease Module 2: IFRS 16 – Lease accounting under the new standard – Part 1 Module 3: IFRS 16 – Lease accounting under the new standard – Part 2 KPMG in India’s Learning Management System These courses are hosted on KPMG in...
kpmg/ifrs 目录 更加透明的资产负债表1 1IFRS16概览2 1.1概要2 1.2主要影响3 2概述4 3租赁的定义5 3.1概述5 3.2可识别资产6 3.3经济利益7 3.4主导使用权9 3.5保护性权利11 3.6简便实务操作方法12 3.7租赁组成部分和非租赁组成部分14 4承租人会计17 ...
IFRS 16 – An overview The new normal for lease accounting March 2021 home.kpmg/ifrs Contents 1 IFRS 16 at a glance 1.1 Key facts 1.2 Key application issues 2 2 3 2 Lessee accounting 4 2.1 Lessee accounting model 4 2.2 Initial measurement of the lease liability 5 2.3 Initial measurement ...
Explore KPMG's IFRS Institute in Belgium KPMG's resource center on the international financial reporting standards and related matters. Events Explore all events organized or sponsored by KPMG in Belgium. Stay informed Be the first to know about top business trends that can drive success for your...
©2018KPMGIFRGLimited国有任公83权所有,不得将土 2|《国务报告准则16号>(IFRS16)披求 IFRS16.56-5759 IFRS16.90 IFRS16.90 IFRS16.92 IFRS16.90 披求有何新变化 外披君(如) 承人活动性 — 债中并未反、承人可临未来流出/ 导制或束— 务后回交易— ...
Affidea Group has selected Planon’s Lease Accounting solution to comply with IFRS 16, the standard replacing IAS 17. Accounting firm KPMG is advising Affidea as skilled implementation partner, ensuring a smooth, compliant and timely implementation. ...
国际财务报告 准则第16号 ——租赁(IFRS 16) 更加透明的资产负债表 国际财务报告准则的最新发展 国际财务报告准则(IFRS) 2016年1月 kpmg.com/ifrs 目录 更加透明的资产负债表 1 IFRS 16概览 1.1 概要 1.2 主要影响 2 概述 3 租赁的定义 3.1 概述 3.2 可识别资产 3.3 经济利益 3.4 主导使用权 3.5 保护性...
© 2018 KPMG IFRG Limited 是一家英国有限责任公司。版权所有,不得转载。 4 | 《国际财务报告准则第16号》(IFRS 16)的披露要求 经修订的追溯法 IFRS 16 的披露要求 – 如果企业提前采用IFRS 16,其应披露该事实。 – 如果企业应用与租赁定义有关的便于实务操作的方法,其应披露该事实...
国际财务报告准则IFRS保险前沿动态第十六期二零一一kpmg (IFRS) 2011 5 16 ● IASB ● IASB FASB ● IASB IFRS 9 ● IASB (IFRS) — (IASB)1 (FASB)2 IASB FASB IASB FASB 2011 5 11 17 18 IASB FASB 2 6 IASB 2011 5 12 7 IASB 2011 5 16 32 © 2011 IFRG 1 IASB 9 IASB FASB • ...