|
gptkbp:instanceOf
|
gptkb:International_Standard
|
|
gptkbp:appliesTo
|
lessors
lease accounting
lessees
|
|
gptkbp:category
|
gptkb:accounting_standard
|
|
gptkbp:excludes
|
leases of low-value assets
short-term 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:International_Financial_Reporting_Standards_(IFRS)
|
|
gptkbp:bfsLayer
|
7
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IFRS 16 Leases
|