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Leases: IFRS 16 and ASC 842

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Lessee accounting under IFRS 16 and ASC 842: right-of-use asset and lease liability recognition, lessor classification (finance vs operating), sale-and-leaseback, short-term and low-value exemptions, transition from IAS 17/ASC 840, and ratio impacts.

Inhaltsübersicht

  • From IAS 17 to IFRS 16: The Lease Accounting Revolution
  • Lessee Accounting: Recognition, Measurement, and Exemptions
  • Lessor Accounting and Sale-and-Leaseback Transactions
  • Transition, Disclosures, and Practical Application Challenges
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