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IFRS 16 New Lease Accounting
Know Everything About Lease Valuation From Basics
Sajal Arora
The new era of lease accounting has been started with the introduction of International Financial Reporting Standard (IFRS) 16 – Leases. Leasing is a common form of finance for many businesses and will affect most of the companies involved in leasing and especially in sectors like the airline, telecom, retail, and shipping. Listed companies around the world having approx. The US $ 3.3 trillion worth of leases. The IFRS 16 will have a substantial impact on the financial statements and will improve the quality of financial information. This standard will bring significant transparency of companies' lease commitments.
This book brings together 360 views from the computation of the present value of lease liability, accounting, presentation, disclosures, taxation impact, subsequent modification and many more.
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