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. Comparison with FASB decisions (para. BC303-BC310)
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Comparison with FASB decisions (para. BC303-BC310)

Comparing proposed amendment...
BC303
Lessee accounting model (paras. BC304-BC307)
Recognition exemption for leases of low-value assets (para. BC308)
Reassessment of variable lease payments (para. BC309)
Lessor accounting (para. BC310)
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