Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
lessors
lease accounting lessees |
| gptkbp:category |
accounting standard
|
| gptkbp:excludes |
leases of low-value assets
short-term leases |
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 16 Leases
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:lesseeAccountingModel |
single accounting model
|
| gptkbp:lessorAccountingModel |
substantially unchanged from IAS 17
|
| gptkbp:objective |
to report information that faithfully represents lease transactions
|
| gptkbp:publicationYear |
2016
|
| gptkbp:relatedTo |
gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
gptkb:IFRS_9_Financial_Instruments |
| gptkbp:replacedBy |
gptkb:IAS_17_Leases
|
| gptkbp:requires |
lease liability recognition
right-of-use asset recognition depreciation of right-of-use asset interest expense on lease liability recognition of lease assets and liabilities on balance sheet |
| gptkbp:requiresDisclosureOf |
qualitative and quantitative information about leases
|
| gptkbp:scope |
all leases except for certain exemptions
|
| gptkbp:standardNumber |
gptkb:IFRS_16
|
| gptkbp:startDate |
2019-01-01
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|