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. Lessor: disclosure (paragraphs 89-97) (para. BC251-BC259)
Previous Next

Lessor: disclosure (paragraphs 89-97) (para. BC251-BC259)

Comparing proposed amendment...
BC251
Table of income (paragraphs 90-91) (para. BC252)
Information about residual asset risk (paragraph 92(b)) (paras. BC253-BC255)
Information about assets subject to operating leases (paragraphs 95-96) (para. BC256)
Maturity analyses (paragraphs 94 and 97) (paras. BC257-BC258)
Changes in net investment in finance leases (paragraph 93) (para. BC259)
Previous Next