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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. Short-term rental - Wikipedia

   en.wikipedia.org/wiki/Short-term_rental

   Short-term rental (STR) describes furnished self-contained apartments or houses that are rented for short periods of time. [1] They are usually seen as an alternative to hotels. "Short stay" rentals are an offshoot of the corporate housing market, [2] and are also offered by private owners and investors via online platforms such as Airbnb. [1]

4. Accounting for leases in the United States - Wikipedia

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

   If the lessor gives the lessee a cash allowance for improvements, this is treated as a reduction of rent and amortized over the lease term. Lease Bonus: Prepayment for future expenses. Classified as an asset; amortized using the straight-line method over the life of the lease. Rent Kicker, or Percentage Rent: Common in retail store leases.

5. List of International Financial Reporting Standards - Wikipedia

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

   IAS 16: SIC 15 Operating Leases-Incentives 1998 January 1, 1999: January 1, 2019: IFRS 16: SIC 16 Share Capital - Reacquired Own Equity Instruments (Treasury Shares) 1998 July 1, 1999: January 1, 2005: IAS 32: SIC 17 Equity - Costs of an Equity Transaction 1999 January 30, 2000: January 1, 2005: IAS 32: SIC 18 Consistency - Alternative Methods ...

6. Finance lease - Wikipedia

   en.wikipedia.org/wiki/Finance_lease

   A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset but also some share of the economic risks and returns from the change in the valuation of the underlying asset.

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 ...