[Leases – Article 3/5] Measurement of Right-Of-Use Asset and Lease Liability
Posted on28 Feb 2020
TagsIFRS
As discussed in a previous article, under IFRS 16 ‘Leases’, the lessee capitalises lease transactions as a right-of-use asset and a corresponding... Read More
[Leases – Article 2/5] Determining the lease term
Posted on20 Feb 2020
TagsIFRS
The term of the lease plays an important part in the accounting treatment of a particular lease. Under IFRS 16, it impacts... Read More
[Leases – Article 1/5] Accounting For Leases After 2018 – GAPSME Versus IFRS
Posted on06 Feb 2020
TagsIFRS
Up to 31 December 2018, accounting for leases under GAPSME and IFRS was very similar. Companies applying IFRS applied IAS 17 ‘Leases’,... Read More