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متابعة

Explain the accounting treatment of Transaction constituting a sale and Transaction not constituting a sale according to IFRS Leases.?

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تم إضافة السؤال من قبل Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
تاريخ النشر: 2020/11/27
FARUQ SIKIRULAI
من قبل FARUQ SIKIRULAI

International Financial Reporting Standard (IFRS®) 16, Leases was issued in January 2016 and has been effective for periods beginning on or after 1 January 2019. Early adoption was also permitted for entities that applied IFRS 15, Revenue from Contracts with Customers at or before the date of initial application of IFRS 16. The purpose of this article is to summarise some of the key issues related to IFRS 16 from the perspective of the lessee and how these impact on financial reporting.

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