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!["Comprehensive Overview of IND AS 116 for Final CA/CMA/CFA/CS Exam Preparation"](/docpics/64031d7302de1_2434326.jpg)
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"Comprehensive Overview of IND AS 116 for Final CA/CMA/CFA/CS Exam Preparation"
- Resumen • 11 páginas • 2023
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This documents contains about easy and precise explanation about IND AS 116, also known as the Indian Accounting Standard 116, is a set of guidelines issued by the Institute of Chartered Accountants of India (ICAI) for the accounting treatment of leases. It replaces the earlier standard, Ind AS 17, which was based on the principle of classification of leases as either finance or operating leases. 
 
Under IND AS 116, all leases are treated as finance leases, with the exception of short-term lea...
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