Menu
Home
Advertise
Forums
Search forums
What's new
Unread posts
Latest activity
Earn Money
Review Website/Apps
Passive Income
Money apps
Paid Survey
Stock
Forex
Real estate
Paid to write
Social Media Monetization
Crytocurrency
Bitcoin (BTC)
Ethereum (ETH)
Crypto Exchange
Mining
Crypto Faucet / Airdrops
Binance
Business
Business strategy
Funding a business
Marketing
Digital Marketing
Social media marketing
Email marketing
Brand management
Personal Finance
Money Saving
Personal loan
Retirement
Debt help
Savings for Students
Tax relief
Insurance
Car Insurance
Life Insurance
Liability Insurance
Home Insurance
Health Insurance
Disability Insurance
FAQ
Log in
Register
What's new
Search
Search
Search titles only
By:
Search forums
Menu
Log in
Register
Install the app
Install
Home
Forums
Money Making Forums
Business Ideas Forum
Measurement of lease liabilities Business
JavaScript is disabled. For a better experience, please enable JavaScript in your browser before proceeding.
You are using an out of date browser. It may not display this or other websites correctly.
You should upgrade or use an
alternative browser
.
Reply to thread
Message
[QUOTE="Yakub02, post: 310592, member: 94426"] Variable lease payments not included in the measurement of lease liabilities; income from subleasing right-of-use assets; total cash outflow for leases; additions to right-of-use assets; gains or losses arising from sale and leaseback transactions; and the carrying amount of right-of-use assets at the end of the reporting period by class of underlying asset. These disclosures should be given in a tabular format, unless another format is more appropriate. Amounts disclosed must include costs that are included in the carrying amount of another asset during the reporting period. The IAS 40: Investment property disclosures apply to right-of-use assets that meet the definition of investment property. Disclosure requirements of IAS 16: Property, plant and equipment apply to right of-use assets at revalued in accordance with that standard. IFRS 7; Financial Instruments: Disclosures requires a maturity analysis for non derivative financial liabilities. The requirement is to provide information on the contracted undiscounted future cash. A similar disclosure must be provided for lease liabilities separately from the maturity analyses of other financial liabilities. As this is a disclosure of undiscounted cash flows it will not agree with the balance of the liabilities in the statement of financial position which represent discounted amounts. However, the two can be reconciled be deducting future finance charges from the undiscounted amount. [/QUOTE]
Insert quotes…
Verification
Post reply
Home
Forums
Money Making Forums
Business Ideas Forum
Measurement of lease liabilities Business
Top