IFRS 16 Lessor examples

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Kaviraj
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Joined: 27 Dec 2021, 11:27

IFRS 16 Lessor examples

Post by Kaviraj »

Hi Mark or DJP, can i please have 1 example with the accounting entries from a lessor perspective for both FL and operating lease?
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Marek Muc
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IFRS 16 Lessor examples

Post by Marek Muc »

sure, just visit this page for finance lease:

https://ifrscommunity.com/knowledge-bas ... ccounting/

as for operating leases, I didn't add any numerical example, with you can easily find one after a bit of googling (let us know which one you liked best)
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Marek Muc
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Re: IFRS 16 Lessor examples

Post by Marek Muc »

PS. I split your post into a new topic
Kaviraj
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Joined: 27 Dec 2021, 11:27

Re: IFRS 16 Lessor examples

Post by Kaviraj »

I would like to know from a lessor accounting for operating lease if the difference is recognised as a premium or advance payment of the rent between the FV and nominal value over the life of the lease.
Kaviraj
Posts: 3
Joined: 27 Dec 2021, 11:27

Re: IFRS 16 Lessor examples

Post by Kaviraj »

For the FL, can we have the numerical examples please.thanks
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Marek Muc
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Re: IFRS 16 Lessor examples

Post by Marek Muc »

I would like to know from a lessor accounting for operating lease if the difference is recognised as a premium or advance payment of the rent between the FV and nominal value over the life of the lease.
difference between what?
For the FL, can we have the numerical examples please.thanks
yes, there is a numerical example on the page that I linked to, i.e.: https://ifrscommunity.com/knowledge-bas ... easurement
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