Please enable JavaScript.
Coggle requires JavaScript to display documents.
LEASES - Coggle Diagram
LEASES
IFRS 16
-
-
-
-
-
-
-
-
DEFINITION
contract is or contains, a lease if the contract conveys to the lessee the right to control the use of an identified asset for a period of time in exchange for consideration
-
-
-
-
-
DEFINITION
A lease is an agr whereby the lessor conveys to the lessee the right to use an asset for an agreed period of time in return for a payment or series of payments.