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picture1_Lease Template 72019 | Ifrs16leasesupdate2020


picture2_Lease Template 72019 | Ifrs16leasesupdate2020 picture3_Lease Template 72019 | Ifrs16leasesupdate2020

 106x       Filetype PPTX       File size 1.02 MB       Source: www.sqa.org.uk


File: Lease Template 72019 | Ifrs16leasesupdate2020
IFRS 16 - Leases The accounting treatment of leases: Recognition Measurement Presentation Disclosure IFRS 16 - Leases Recognition: “a lease contract conveys the right of the lessee to control ...

icon picture PPTX Filetype Power Point PPTX | Posted on 31 Aug 2022 | 2 years ago

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...Ifrs leases the accounting treatment of recognition measurement presentation disclosure a lease contract conveys right lessee to control use an identifiable asset for period time in exchange consideration essentially removes distinction between finance and hire purchase contracts ias v also operating st periods commencing after january all must be capitalised statements there are possible exemptions where is maximum term months or less has value than around under many companies treated as therefore did not capitalise either liability this made it difficult compare that used different types agreements have similar assets from interpretation point view company using means would appear poorer current ratio acid test gearing acquire eliminates problem ast lessors same interest can accounted fair sum digits method been retained here asp changed reflect fact buyer paying only one instalment first year...
								

							

						
	
												
				
					
					
					
			
					
				
				
		
	

	
		





	

	
				

						

						
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										Category:  Uncategorized / Uncategorized 
										
Posted on: 31 Aug 2022 | 2 years ago
										
										
Tag:
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Filetype: PPTX
										
File size: 1.02 MB
										
Views: 106x
										
Link recommended: filekonstruksi.com
										
										
										
										

										
Uploaded by:
										Wan learn
											

												Wan learn