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International Financial Reporting Standard (IFRS®) 16, Leases was issued in January 2016 and has been effective for periods beginning on or after 1 January 2019. Early adoption was also permitted for entities that applied IFRS 15, Revenue from Contracts with Customers ...
F7/P2新准则介绍:IFRS 16 Leases 国际会计准则理事会(IASB)于2016年1月正式发布了《国际财务报告准则第16号——租赁》(IFRS 16 Leases)。在2017年ACCA官方公布的新大纲中,将IFRS 16 Leases取代了过去的IAS 17 Leases准则。所以从2017年9月的考试开始,租赁相关的题目将应用IFRS 16 Leases准则。下面我们就简单介绍...
Here’s my take on the answer, using the SAC method of answering IFRS 17 outlines the guidelines on leases. Leases where the underlying items is of low value or are leased for less than 12 months are operational leases. The guidance for this is to recognize the lease on a straight line ...
所属专辑:ACCA SBR 国际会计准则 音频列表 1 IAS 19 employee benefits 317 2020-06 2 IFRS 16 leases 516 2020-06 3 IAS 37 provision,contingent liab.&assets 374 2020-06 4 IAS 36 impairment of assets 307 2020-06 5 IFRS 13 fair value measurement ...
IFRS 16 - Leases Learning objectives Understanding the factors to consider in determining whether a contract is, or contains, a lease Identifying the two types of leases where a lessee can apply recognition exemptions Determining the key inputs in measuring the lease liability and...
国际会计准则理事会已于2016年1月13日发布了新的租赁准则《国际财务报告准则第16号—租赁》(IFRS 16),生效日期为2019年1月1日。允许提前采用,前提是必须同时应用《国际财务报告准则第15号—与客户之间的合同产生的收入》。一旦采用,现行的《国际会计准则第17...
IFRS 16 represents the first overhaul of lease accounting for over three decades. The IASB has long considered the existing split between operating and finance leases as problematic as it has resulted in too much structuring and off-balance sheet financing. Therefore, IFRS 16 has done away with ...
IFRS 16—Leases 租赁 承租人&出租人 金狗 手工翻译,欢迎拍砖 相关参考材料请见↓承租人一、确认在租赁期开始日,承租人应确认一项使用权资产(right-of-use asset)和一项租赁负债(lease liability)。二、计量(一)初始… 阅读全文 会计准则IAS、IFRS、US GAAP之间的关系和区别是什么?
IFRS 16—Leases 租赁 承租人&出租人 金狗 手工翻译,欢迎拍砖 相关参考材料请见↓承租人一、确认在租赁期开始日,承租人应确认一项使用权资产(right-of-use asset)和一项租赁负债(lease liability)。二、计量(一)初始… 怎样理解IFRS15中的合同资产和合同负债?