IFRS 16 / HKFRS 16 - Leases

Accounting for leasees

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

 

Other references to HKFRS 16, including HKICPA and international accounting firms [read]