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Version date: 26 February 2020 - onwards
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BC231

(paragraphs 61-97)

BC231 Paragraphs BC57-BC66 discuss the basis for the IASB’s decision to substantially carry forward the IAS 17 lessor accounting requirements. The IASB also decided to carry forward substantially all of the language used in the IAS 17 lessor accounting requirements (with the exception of editorial amendments). Consequently, the significant differences between the lessor accounting requirements in IFRS 16 and those in IAS 17 are primarily a direct consequence of the lessee accounting model in IFRS 16.

Comparing proposed amendment...