15:14 Apr 13, 2019 |
German to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: andres-larsen Venezuela Local time: 18:01 | ||||||
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Summary of answers provided | ||||
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1 +4 | accounted for / measured / recognized |
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4 | go in |
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Discussion entries: 1 | |
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accounted for / measured / recognized Explanation: with this modified retrospective approach, lease liabilities and assets are accounted for / measured / recognized at the present value of the outstanding lease payments sources: Example: How to Adopt IFRS 16 Leases - IFRSbox - Making IFRS Easy https://www.ifrsbox.com/example-adopt-ifrs-16-leases/ Depreciation of the ROU asset: Let's say it's straight line over the lease term of 5 ... c) Accounting for the lease payments before 1 January 2018 under IFRS 16 ... the lease liability under modified retrospective approach as present value of the ... In this example, lease liability is effectively measured as present value of the ... Leases Discount rates - KPMG Global https://home.kpmg.com/content/dam/.../leases-discount-rate.p... - 16 sep. 2017 - new assets and liabilities are initially measured at the present value of the lease ... the sum of the present value of (i) the lease payments and (ii) the unguaranteed ... under a retrospective approach, historical discount rates must be determined. .... For example, if the modification is accounted for as a. Leases payments - KPMG https://assets.kpmg.com/content/dam/kpmg/.../lease-payments.... - 16 nov. 2017 - lease payments should be included in the lease liability, initially and subsequently? ... A lessee that follows a modified retrospective approach can elect to transition ... volatility to gross assets and liabilities for lessees, due to the ..... is measured at the present value of the future lease payments plus any. Insights into IFRS 16 - Grant Thornton Ireland https://www.grantthornton.ie/globalassets/.../grant-thornton... - 1 ene. 2019 - Under the modified retrospective approach, for leases previously classified as operating leases, the lease liability is measured at the present value of the remaining lease payments and discounted using the incremental borrowing rate at the ... right-of-use asset and the lease liability are accounted for by. Leases: Top differences between IFRS 16 and ASC 842 https://advisory.kpmg.us/articles/.../ifrs-16-asc-842-differ... The IFRS and US GAAP requirements for lessees' Day Two accounting will create ... while the lessee will report an asset and a liability related to all leases on its ... They apply mainly to the modified retrospective approach for leases that ... measures the right-of-use asset at the present value of the lease payments in the ... At "lease" - Deloitte https://www2.deloitte.com/.../us-aers-hu-at-lease-there-are-... - 17 oct. 2018 - In the transition to ASC 842, the lease obligation for an operating lease is typically measured ... Q&A 3 Operating Lease Payments That Fluctuate on the Basis of a ... Q&A 4 Approaches to Accounting for Executory Costs for Operating ..... A lessee shall measure the lease liability at the present value of the ... IFRS IN PRACTICE / IFRS 16 Leases - BDO Global https://www.bdo.global/...in.../IFRS16-Leases_print.pdf.aspx... 31 dic. 2017 - Practical Expedients – Modified Retrospective Approach ... IFRS 16 Leases brings significant changes in accounting ..... contract as a lease, recognising an asset and liability for the present value of all payments to be made ... |
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