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1. www.grantthornton.global › en › insightsIFRS 16 lease incentives | Grant Thornton insights

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   8 paź 2020 · Learn how to account for lease incentives such as rent free period in accordance with IFRS 16 ‘Leases’. Download pdf for detailed guidance and examples of different types of lease incentives.

   • Insights into IFRS 16 - Grant Thornton International Ltd. Home

     A rent-free period or period where a reduced rent is...

2. ifrscommunity.com › knowledge-base › ifrs-16-recognition-and-measurement-of-leasesRecognition and Measurement of Leases (IFRS 16)

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   3 paź 2024 · Learn how to account for leases under IFRS 16, including the initial measurement of right-of-use asset and lease liability. See examples, schedules, and Excel tools for lease calculations.

3. assets.kpmg.com › content › damIFRS 16 – An overview - KPMG

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   IFRS 16 Leases has now been successfully adopted by companies reporting under IFRS® Standards. It is the new normal for lease accounting around the world. IFRS 16 had a significant impact on the financial statements of lessees with ‘big-ticket’ leases, from retailers to banks to media companies. Although lessors

4. www.ifrs.org › ifrs › publicationsInternational Financial Reporting Standard 16 Leases - IFRS

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   International Financial Reporting Standard 16Leases. Objective. 1. This Standard sets out the principles for the recognition, measurement, presentation and disclosure of leases. The objective is to ensure that lessees and lessors provide relevant information in a manner that faithfully represents those transactions.

5. kpmg.com › corporate-reporting-institute › ifrsIFRS 16 – Leases handbook - KPMG

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   We have been releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Each one focuses on a particular aspect and includes explanations of the requirements and examples showing them in practice, to help you apply the new standard.

6. www.ifrs.org › pdf-standards › englishIFRS 16 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org › pdf-standards › english

   IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. It applies to all leases except for some specific types of contracts, such as mineral, biological, service concession and intellectual property leases.

7. www.grantthornton.global › ifrs-16-lease-incentivesInsights into IFRS 16 - Grant Thornton International Ltd. Home

   www.grantthornton.global › ifrs-16-lease-incentives

   A rent-free period or period where a reduced rent is payable. This list is not exhaustive and other types of incentives may be offered to the lessee. IFRS 16 requires a lessee to include lease incentives in the measurement of both the right-of-use asset and the lease liability.