IFRS 16-lease: calculation of lease liability

IFRS 16 / HKFRS 16 - Leases

Accounting for leasees

  • Calculation of lease liabilities [read], [read]
  • Accounting treatment for fixed vs variable payments for leases [read]
  • Rent reductions, involving modification (or no modification) of lease terms [read]

 

For the profits tax treatment for leases under HKFRS 16, see the IRD's guide [read]

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