CERTAIN ISSUES OF REFLECTING RIGHT-OF-USE ASSETS AND LEASE LIABILITIES IN FINANCIAL STATEMENTS BASED ON IFRS 16
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss9-pp283-289Abstract
This article analyzes the specific aspects of organizing the accounting for lease transactions in accordance with IFRS 16. In particular, it examines the recognition and presentation of the right-of-use asset and lease liability in the financial statements. The study explores the conditions for recognizing the right-of-use asset and lease liability, as well as the issues related to their disclosure in the notes to the relevant financial statements.
Keywords:
lease agreement right-of-use asset lease liability discount rate lease payment lease term present value lesseeReferences
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