What is the implicit interest rate under IFRS 16? Implicit rate: ASC 842 vs. IFRS 16 Example: Calculate the interest rate implicit in a lease under IFRS 16 Accounting for COVID-19 lease concessions Example Summary Recent articles What is the implicit interest rate...
Background Changes to lease payments under COVID-19 IASB response Accounting for COVID-19 lease concessions Example Accounting for lease concessions within the modification framework Summary Recent articles Background The coronavirus pandemic continues to impact...
COVID-19 Background Changes to lease payments under COVID-19 Accounting for COVID-19 lease concessions Deferral of payments Payment reductions Summary Accounting for lease concessions within the modification framework Related articles COVID-19 Background The current...
What is lease liability? How to create the lease amortization schedule and calculate your lease liability Create five-column spreadsheet Enter number periods and cash payments Enter expense formula Fill expense column Enter liability reduction formula Enter liability...
