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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016 Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI) |
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Impact Factor : 8.76
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| Paper Title: | Basic comprehension of the new leases standard - IFRS 16 Leases |
| Authors Name: | CMA Dr.Mahalakshmi.N , CA Prabha Prakash |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJNRD_180711
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| Published Paper Id: | IJNRD2203110 |
| Published In: | Volume 7 Issue 3, March-2022 |
| DOI: | |
| Abstract: | 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 |
| Keywords: | Lease contract, lease liability, Lease term , incremental borrowing rate, right of use asset. |
| Cite Article: | "Basic comprehension of the new leases standard - IFRS 16 Leases", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.7, Issue 3, page no.879-892, March-2022, Available :http://www.ijnrd.org/papers/IJNRD2203110.pdf |
| Downloads: | 000114579 |
| ISSN: |
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID:IJNRD2203110 Registration ID: 180711 Published In: Volume 7 Issue 3, March-2022 DOI (Digital Object Identifier): Page No: 879-892 Country: Palakkad , Kerala, India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2203110 Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2203110 |
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ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
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