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specifies the rules for recognition, measurement, presentation and…
specifies the rules for recognition, measurement, presentation and disclosure of leases.
doesn't apply to
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rights held by a lessee under licensing agreements for items such as films, videos, plays, manuscripts, patents and copyrights
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leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources;
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what is a lease?
a contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration
a contract contains a lease, if the answer to these questions is 'Yes'
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under IFRS 16, you need to separate
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