Improvement to IFRS 16 in order to contain the implications of Cov-2019
Author
Source
Issue
Vol. 12, Issue 2 (31 Dec. 2022), pp.367-391, 25 p.
Publisher
Publication Date
2022-12-31
Country of Publication
Algeria
No. of Pages
25
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
Many lessees have benefited from rent concessions in order to withstand the COVID-19 crisis.
This study will provide an overview of the technical accounting of IFRS 16 as well as how companies can successfully achieve and maintain compliance with the standard.
this study also aims to know how to account for those concessions granted to lessees, in that, a set of results has been achieved, the most important of them.
the IASB has issued an amendment to IFRS 16 to make it easier for lessees to account for COVID-19 related rent concessions.
this study focusses solely on the changes that will affect lessees as changes arising from IFRS 16 for lessors are minor.
American Psychological Association (APA)
Qadri, Abd al-Qadir. 2022. Improvement to IFRS 16 in order to contain the implications of Cov-2019. Revue Abaad Iktissadia،Vol. 12, no. 2, pp.367-391.
https://search.emarefa.net/detail/BIM-1468759
Modern Language Association (MLA)
Qadri, Abd al-Qadir. Improvement to IFRS 16 in order to contain the implications of Cov-2019. Revue Abaad Iktissadia Vol. 12, no. 2 (Dec. 2022), pp.367-391.
https://search.emarefa.net/detail/BIM-1468759
American Medical Association (AMA)
Qadri, Abd al-Qadir. Improvement to IFRS 16 in order to contain the implications of Cov-2019. Revue Abaad Iktissadia. 2022. Vol. 12, no. 2, pp.367-391.
https://search.emarefa.net/detail/BIM-1468759
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 389-391
Record ID
BIM-1468759
