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  1. www.ifrs.org › issued-standards › list-of-standardsIFRS - IFRS 16 Leases

    The objective of IFRS 16 is to report information that (a) faithfully represents lease transactions and (b) provides a basis for users of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases.

  2. El IFRS 16 establece un modelo comprensivo para la identificación de los acuerdos de arrendamiento y su tratamiento en los estados financieros tanto de arrendatarios como de arrendadores. El IFRS 16 aplica un modelo de control para la identificación de los arrendamientos, distinguiendo entre arrendamientos y contratos de servicio con

  3. IFRS 16 Leases is a Standard that sets out the principles for the recognition, measurement, presentation and disclosure of leases. It replaces IAS 17, IFRIC 4, SIC-15 and SIC-27 and covers the scope, objectives, exemptions, identification, lease term, lessee and lessor classification, lease modification, sale and leaseback transactions, and interest rate benchmark reform.

  4. Learn how to apply IFRS 16, the new standard for lease accounting, to the financial statements of lessees and lessors. This publication provides an overview of the key facts, key application issues, accounting models, lease definition, lease modifications and more.

  5. 19 de mar. de 2009 · IFRS 16 specifies how to account for leases of assets and liabilities, with a single lessee accounting model and a single lessor accounting model. It applies to all leases, including subleases, except for some exceptions, and was issued in 2016 and effective from 2019. Learn about its history, scope, recognition, measurement, presentation and disclosure requirements, and related interpretations and amendments.

  6. cdn.ifrs.org › issued-standards › list-of-standardsIFRS - IFRS 16 Leases

    IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions, which amended IFRS 16.

  7. Learn how to apply the new leasing standard IFRS 16 with KPMG's in-depth application guidance on accounting for leases under IFRS ®. Find out the core concepts, lease overview, lease definition, lease components, lease modifications, lease payments, lease term, ongoing application and sector-specific guidance for different types of leases.

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