IFRS 16 lease 理论计算都考核,不是每次都会考,基本隔一个考季出现一次。分值一般来说分7-9分左右,有一次只考了2分,2023年考了一个25分的题。🌟关联章节 Lease back喜欢和 IFRS 15 revenue 一起考🔍知识要点1️⃣ 租赁的定义📖 尤其是讨论 right of control, identified asset, lease term。2️...
He suggested instead that the lease term should be determined first before effectively linking up between lease term and useful life. Another Committee member said IAS 16 does not cap the useful life to the lease term and questioned whether there is sufficient basis to support the agenda decision...
原文:A lessee shall disclose the amount of its lease commitments for short-term leases accounted for applying paragraph 6 if the portfolio of short-term leases to which it is committed at the end of the reporting period is dissimilar to the portfolio of short-term leases to which the short-...
there is a further exemption (by election) for leases whose terms end within 12 months or less of the date of initial application. A lessee could apply this short-term lease exemption
Under IFRS 16, most lease contracts result in the recognition of right-of-use-assets and lease liabilities in the statement of financial position. Therefore, leasing assets under IFRS 16 without using the exemptions related to short-term or low value leases has significa...
Under IFRS 16, lease term equals the non-cancelable period for which the lessee has a right to use the underlying asset together with periods covered by an extension option which the lessee is reasonably certain to exercise and a termination option which the lessee is reasonably certain not to...
Well, IFRS 16 says that the lease term is non-cancellable period of the lease. Non-cancellable period means that the contract is enforceable during that period. If any part can terminate the lease unilaterally, or without the consent of the other party, and there are no significant penalties...
This is calculated based on the interest rate of 5%, lease payment, and the lease term of four (4) years. Depreciation is calculated for (four) 4 years, as based on whichever is lower between the lease term or useful life since asset ownership is with the Lessor. IFRS 16 also ...
(by election) for leases whose terms end within 12 months or less of the date of initial application. A lessee could apply this short-term lease exemption provided there is no purchase option. There is also an exemption for ‘low-value’ leases (subject to conditions) where the underlying ...
the requirements in paragraphs 22–49 to either short-term leases or leases for which the underlying asset is of low value, the lessee shall recognise the lease payments associated with those leases as an expense on either a straight-line basis over the lease term or another systematic basis....