Statements (64)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:standard
|
| gptkbp:affects |
financial ratios
lease classification |
| gptkbp:aims_to |
transparency in lease reporting
|
| gptkbp:applies_to |
leases
publicly accountable entities |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
January 1, 2019
|
| gptkbp:examines |
gptkb:academic_research
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 16
|
| gptkbp:impact |
financial statements
|
| gptkbp:includes |
transition provisions
|
| gptkbp:is_adopted_by |
private companies
multinational corporations government entities |
| gptkbp:is_analyzed_in |
financial analysts
financial reports |
| gptkbp:is_considered |
a comprehensive lease standard
a key standard for lessees a landmark standard a pivotal accounting standard a significant change in accounting standards |
| gptkbp:is_criticized_for |
increased complexity
|
| gptkbp:is_described_as |
accounting textbooks
|
| gptkbp:is_discussed_in |
accounting literature
business conferences corporate training programs accounting forums professional seminars |
| gptkbp:is_evaluated_by |
regulatory bodies
financial regulators financial assessments |
| gptkbp:is_implemented_in |
startups
various industries companies globally |
| gptkbp:is_part_of |
gptkb:IFRS_standards
financial governance financial compliance global accounting standards financial reporting framework global financial reporting |
| gptkbp:is_related_to |
asset management
operating leases capital lease accounting financial lease accounting |
| gptkbp:is_reviewed_by |
accounting boards
financial audits accounting professionals financial journals |
| gptkbp:is_subject_to |
ongoing amendments
|
| gptkbp:is_supported_by |
financial analysts
|
| gptkbp:is_used_for |
lease evaluation
|
| gptkbp:is_used_in |
over 140 countries
lease negotiations |
| gptkbp:is_used_to |
assess lease obligations
|
| gptkbp:provides |
guidance on lease modifications
|
| gptkbp:provides_information_on |
lease accounting
|
| gptkbp:replaced_by |
gptkb:IAS_17
|
| gptkbp:reports_to |
lease liabilities
|
| gptkbp:requires |
lessees to recognize assets and liabilities for leases
initial measurement of lease liabilities recognize right-of-use assets |