Yahoo Poland Wyszukiwanie w Internecie

Search results

1. www.pwc.com › publications › 2020MFRS 16 guidance on variable lease payments - PwC

   www.pwc.com › publications › 2020

   variable lease payments in a lease agreement. For accounting by lessees, MFRS 16 categorises variable lease payments into two categories, i.e. those that depend on an index or a rate; and those that do not depend on an index or a rate. February 2020 Snapshot by Capital Markets & Accounting Advisory Services 1 Impact on SOFP on commencement date

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

   www.ifrs.org › pdf-standards › english

   Variable lease payments that depend on an index or a rate described in paragraph 27(b) include, for example, payments linked to a consumer price index, payments linked to a benchmark interest rate (such as LIBOR) or payments that vary to reflect changes in market rental rates.

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

   assets.kpmg.com › content › dam

   2.2.2 Lease payments IFRS 16.27 A lessee includes the following payments relating to the use of the underlying asset in the measurement of the lease liability: – fixed payments (including in-substance fixed payments), less any lease incentives receivable; – variable lease payments that depend on an index or a rate;

4. assets.kpmg.com › content › damLease payments - KPMG

   assets.kpmg.com › content › dam

   identify all leases with payments that should be included in the lease liability, and whether they need to be subsequently reassessed for changes in lease payments. New estimates and judgements.

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

   kpmg.com › corporate-reporting-institute › ifrs

   • Zapisane w pamięci cache

   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.bdo.ws › IFRS16IP_Leases_print-(1)IFRS IN PRACTICE - BDO

   www.bdo.ws › IFRS16IP_Leases_print-(1)

   This BDO In Practice sets out the requirements of IFRS 16 in relation to the classification and measurement of leases from the perspective of lessees and lessors and compares those requirements to the previous standards, primarily IAS 17.

7. service.betterregulation.com › default › filesILLUSTRATIVE EXAMPLES IFRS 16 LEASES - Better Regulation

   service.betterregulation.com › default › files

   applying IFRS 16. Identifying a lease (paragraphs 9–11 and B9–B30) The following examples illustrate how an entity determines whether a contract is, or contains, a lease. Example 1—Rail cars. Example 1A: a contract between Customer and a freight carrier (Supplier) provides Customer with the use of 10 rail cars of a particular type for ...