IFRS 16 Leases (3/5): Overview

IFRS 16 Leases (3/5): Overview

In IFRS 16 Leases Part I, Saket Modi explained what a lease was, service components that may accompany a lease, optional exemptions and leaseback transactions. In part II of this series, Modi will explain measurements of a right-of-use asset, lessor accounting, and how to measure lease liability.

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