Improvement to IFRS 16 in Order to Contain the Implications of Cov-2019
| المصدر: | مجلة أبعاد اقتصادية |
|---|---|
| الناشر: | جامعة أمحمد بوقرة بومرداس - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Abdelkader, Kadri (Author) |
| المجلد/العدد: | مج12, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | ديسمبر |
| الصفحات: | 367 - 391 |
| DOI: |
10.36539/1427-012-002-017 |
| ISSN: |
1112-8062 |
| رقم MD: | 1349004 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Concessions | Payments | Lessee | Standards | Disease
|
| رابط المحتوى: |
عدد مرات التحميل
3
| المستخلص: |
Many lessees have benefited from rent concessions in order to withstand the covid-19 crisis. This study will provide an overview of the technical accounting of IFRS 16 as well as how companies can successfully achieve and maintain compliance with the standard. This study also aims to know how to account for those concessions granted to lessees, In that, a set of results has been achieved, the most important of them. The International Accounting Standards Board has issued an amendment to IFRS 16 to make it easier for lessees to account for Covid-19 related rent concessions. This study focusses solely on the changes that will affect lessees as changes arising from IFRS 16 for lessors are minor. |
|---|---|
| ISSN: |
1112-8062 |
عناصر مشابهة
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Accounting for the Impact of Covid-19 on Impairment of Assets under Lass
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Treatment of Lease Contracts under the Covid-19 Pandemic: IASB Response through Amendments to IFRS16
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