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Hello Members, Need some clarification. We have issued stock warrants & have recognized them as derivative liability under IAS 32. We FV them every month & take the difference to our PL. These warrants were based on net settlement (i.e. at the time of exercise we will issue only 90000 shares...

Hi, I think if the conditions mentioned in IFRS 16 related to lease term inclusion are met (para 18-21 & B34-B41)then u have to add that period in ur lease term. U will assume the last rate as possible rent payment for the extended period & once u will finalize your new payments terms, will ...

Hi Members, I need a small clarification on the treatment of reduced rent or rent free periods under IFRS 16. I understand that earlier we use to straight out the total lease expense over the lease term (including rent free periods/reduced rent periods), but now since we are computing a PV of lease ...