Wiley Ifrs 2016 Interpretation And Application Of International Financial Reporting Standards

Wiley Ifrs 2016 Interpretation And Application Of International Financial Reporting Standards

File Name: 90e02630f

Size: 41231 KB

Last Upload: 04, April 2019

Download Now Read Free

ifrs 16 leases prescribes a single lessee accounting model that requires the recognition of asset and corresponding liability for all leases with terms over 12 months unless the underlying asset is of low value lessors continue to apply a two model approach