31 December 2020
Introduction and scope (paras 15.1-15.44)
The objective of IFRS 16 is to set out the principles for the recognition, measurement, presentation and disclosure of leases.
IFRS MoA - Chapter 15 »
GX IFRS Manual 15. Leases
IFRS 16, ‘Leases’ defines how a customer (lessee) and supplier (lessor) should account for a lease. A lease exists in IFRS 16 when a lessee has the right to use an asset for a period of time in exchange for consideration.
Vikash Kalidas
Senior Manager
PwC
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