Summary
Detailed IFRS 16 - Leases Summary
- Institution
- Stellenbosch University (SUN)
This concise summary covers the key points of IFRS 16, focusing on lease accounting for both lessees and lessors. It explains: Lessees: Recognition of lease liabilities, right-of-use (ROU) assets, depreciation, interest expenses, and tax considerations. Includes simplified approaches for short-t...
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