Basic comprehension of the new leases standard - IFRS 16 Leases

Registration ID: IJNRD_180711

Published ID: IJNRD2203110

DOI: Click Here to Get

CMA Dr.Mahalakshmi.N , CA Prabha Prakash

Lease contract, lease liability, Lease term , incremental borrowing rate, right of use asset.

Accounting for leases, or lessee accounting has undergone a significant change with the introduction of IFRS 16 Leases. This is a fresh change and the recognition of right of use asset, lease liabilities and their amortization with specified disclosures are sure to bring in a lot of transparency and clarity to the financial statements, thereby resulting in better and informed choices of the investors relying on annual reports. The financial statements of Reliance Industries (extract) has been used to understand the changes before and after adoption of this standard. The study focuses and reflects on the impact of bringing in an off balance sheet item to the face of the financial statements and its effect on its comprehension by different stakeholders

Published Paper   E-Certificate

CMA Dr.Mahalakshmi.N & CA Prabha Prakash (March-2022). Basic comprehension of the new leases standard - IFRS 16 Leases. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 7(3), 879-892. https://ijnrd.org/papers/IJNRD2203110.pdf

Volume 7 Issue 3, March-2022

Pages : 879-892

Paper Reg. ID: IJNRD_180711

Published Paper Id: IJNRD2203110

Downloads: 000121990

Research Area: Commerce

Country: Palakkad , Kerala, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2203110.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2203110

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

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