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Summary

Summary IFRS 16 - Leases

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Summary of 10 pages for the course Financial Accounting 2 at wits (Lessor Accounting.)

Institution
University Of The Witwatersrand (wits)
Course
Financial Accounting 2

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LEASES

, Recognition, presentation, measurement and disclosure. = Rental Agreement




Overview Excludes intangible assets (IAS 38)




CF link = provide relevant and useful information about
Not a service.
leases.
Must relate to an asset.
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Institution
University of the Witwatersrand (wits)
Course
Financial Accounting 2
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Written in
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  • ifrs 16 leases
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