All about IFRS16 Leases

ACCA Tom Clendon's SBR podcast - Podcast tekijän mukaan Tom Clendon SBR online lecturer

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IFRS16 introduced a new approach for lessees to account for lease contracts. Firmly routed in the IASB's conceptual framework this standard takes the approach of recognising right of use assets on the statement of financial position as well as the obligations to make the lease payments.

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