IFRS Training

Lease A lease is an agreement whereby the lessor provides to the lessee, the right to use an asset for an agreed period of time, in retur...

Scope This Standard shall be applied in accounting for all leases other than : (1) leases to explore for or use minerals, oil, natu...

Introduction   Aim The aim of this workbook is to assist the individual in understanding the IFRS accounting treatment and disclosure...

CONTENTS Introduction    Scope  Definitions      Classification of Leases Land and Buildings    Leases in the Financial Stateme...

Disclosure General The financial statements will disclose, for each class of property, plant and equipment: (1)      the measurement ...