2. IFRS 16 – assets At the inception of a contract, an entity must assess whether the contract is, or contains, a lease. This will be the case if the contract conveys the right to control the use of an identified asset for a period of time in exchange for ...
出租人应当对租赁投资总额以租赁付款额的金额扣除减少本金和未取得的收入(A lessor shall apply the lease payments relating to the period against the gross investment in the lease to reduce both the principal and the unearned finance income.) 出租人应对租赁净投资适用国际财务报告准则第9号中的核销和减值...
IFRS 3, Business Combinations (amended by 'Definition of a Business (Amendments to IFRS 3)', effective for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2020 and to asset acquisitions that ...
[IFRS 16:13-15] 解读:要是你懒,你也可以选择把他们统统认为是租赁 Lease term The non-cancellable period for which a lessee has the right to use an underlying asset, plus: a) periods covered by an extension option if exercise of that option by the lessee is reasonably certain; and 解读:...
Lease Date 6/1/24 Lease Term (In Years) 4 Lease Payment 40000 Payment Frequency Annual Payment Timing End of Period Implicit Interest Rate 5 Index Rate 1 Index Rate Basis Annual Ownership After Lease Term Lessor Low Value Override No Asset Name "LeaseAsset1001" Verify your selections and clic...
Under IFRS 16, a lease is defined as a contract granting an entity the right to utilize a specific asset for a prescribed period of time in exchange for agreed-upon consideration. To determine whether a contract grants control of the asset to the lessee, the agreement must provide the follow...
Under IFRS 16 a lease is defined as 'a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration'. A contract can be (or contain) a lease only if the underlying asset is 'identified'. Having th...
ACCA F2 - Lecture 75 - Payback Period 02:48 ACCA F2 - Lecture 76 - Nominal & Effective Interest Rates 07:27 ACCA F2 - Lecture 77 - Index Numbers 12:06 ACCA F2 - Lecture 78 - Standard Costing 17:24 ACCA F2 - Lecture 79 - Material variances 21:04 ACCA F2 - Lecture 80 -...
What is a lease under IFRS 16? A contract is or contains a lease if itconveys the right to control the use of an identified asset for a period of time in exchange for consideration(IFRS16, par.9). This definition of lease ismuch broaderthan under the old IAS 17 and you must assess...
Under existing rules, lessees generally account for lease transactions either as off-balance sheet operating or as on balance sheet finance leases. The new standard requires lessees to recognise nearly all leases on the balance sheet which will reflect their right to use an asset for a period ...