Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
Lessee accounting
Lessor accounting |
| gptkbp:excludes |
Short-term leases
Leases of low-value assets |
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 16
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:officialWebsite |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-16-leases/
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:publishedIn |
2016
|
| gptkbp:replacedBy |
IAS 17
|
| gptkbp:requires |
Lessee to recognize assets and liabilities for most leases
|
| gptkbp:startDate |
2019-01-01
|
| gptkbp:subject |
Leases
|
| gptkbp:bfsParent |
gptkb:IFRS_16_Leases
gptkb:International_Financial_Reporting_Standards |
| gptkbp:bfsLayer |
6
|