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. Recognition and the date of initial measurement: lessee (paragraphs 22-23 and 26) (paras. BC141-BC144)
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Recognition and the date of initial measurement: lessee (paragraphs 22-23 and 26) (paras. BC141-BC144)

Comparing proposed amendment...
Inception versus commencement of a lease (paras. BC141-BC144)
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