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. Scope (paragraphs 3-4) (paras. BC67-BC81)
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Scope (paragraphs 3-4) (paras. BC67-BC81)

Comparing proposed amendment...
BC67-BC68
Service concession arrangements (para. BC69)
Intangible assets (paras. BC70-BC71)
Onerous contracts (para. BC72)
Subleases (para. BC73)
Inventory (para. BC74)
Non-core assets (paras. BC75-BC77)
Long-term leases of land (paras. BC78-BC79)
Leases of investment property at fair value (para. BC80)
Embedded derivatives (para. BC81)
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