1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 16: Leases
  2. IFRS 16: Basis for Conclusions
  3. The approach to lease accounting (paras. BC19-BC40)
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The approach to lease accounting (paras. BC19-BC40)

Comparing proposed amendment...
BC19-BC21
Rights and obligations arising from a lease that create assets and liabilities for the lessee (paras. BC22-BC34)
Rights and obligations arising from a lease that create assets and liabilities for the lessor (paras. BC35-BC40)
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