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. Transition (paragraphs C2-C20E) (paras. BC273-BC294A)
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Transition (paragraphs C2-C20E) (paras. BC273-BC294A)

Comparing proposed amendment...
Definition of a lease (paragraphs C3-C4) (paras. BC273-BC274)
Lessees (paragraphs C5-C13) (paras. BC275-BC288)
Lessors (paragraphs C14-C15) (paras. BC289-BC291)
Sale and leaseback transactions before the date of initial application (paragraphs C16-C18) (paras. BC292-BC294)
Lease liability in a sale and leaseback (paragraph C20E) (para. BC294A)
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