Basic comprehension of the new leases standard - IFRS 16 Leases

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

"Basic comprehension of the new leases standard - IFRS 16 Leases", IJNRD - INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (www.IJNRD.org), ISSN:2456-4184, Vol.7, Issue 3, page no.879-892, March-2022, Available :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: 000121168

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

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

Publisher: IJNRD (IJ Publication) Janvi Wave

This work is licensed under a Creative Commons Attribution 4.0 International License and The Open Definition

Call For Paper - Volume 10 | Issue 7 | July 2025

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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (IJNRD) aims to explore advances in research pertaining to applied, theoretical and experimental Technological studies. The goal is to promote scientific information interchange between researchers, developers, engineers, students, and practitioners working in and around the world. IJNRD will provide an opportunity for practitioners and educators of engineering field to exchange research evidence, models of best practice and innovative ideas.

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