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2. IFRS 16 - Wikipedia

   en.wikipedia.org/wiki/IFRS_16

   IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for leases. IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019. [ 1 ]

3. Off-balance-sheet - Wikipedia

   en.wikipedia.org/wiki/Off-balance-sheet

   For example, a company that is being sued for damages would not include the potential legal liability on its balance sheet until a legal judgment against it is likely and the amount of the judgment can be estimated; if the amount at risk is small, it may not appear on the company's accounts until a judgment is rendered.

4. List of International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/List_of_International...

   Evaluating the Substance of Transactions Involving the Legal Form of a Lease 2000 January 1, 2002: January 1, 2019: IFRS 16: SIC 28 Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments 2001 December 31, 2001: April 1, 2004: IFRS 3: SIC 29 Disclosure-Service Concession Arrangements 2001 January 1, 2002: SIC 30

5. Accounting for leases in the United States - Wikipedia

   en.wikipedia.org/wiki/Accounting_for_leases_in...

   For example, it may be stated in the contract that if sales are over $1,000,000, any excess over this amount will have 2% taken out as a rent kicker. This is not reported as part of the future minimum rental commitments disclosure, nor in the 7(d) test to determine whether the lease is capital or operating.

6. Category:International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/Category:International...

   Download as PDF; Printable version; In other projects Wikidata item; Appearance. move to sidebar hide. Help ... IFRS 12; IFRS 13; IFRS 15; IFRS 16; IFRS 17; IFRS ...

7. International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Financial...

   International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...