IAS 17 v IFRS 16 leases

IAS 17 v IFRS 16 leases. IFRS 16 leases explain the debates and controversy regarding operating
lease and finance lease in the existing IAS 17 leases. There were some criticisms and accounting problems in the old IAS 17. One o the important criticism was “Off Balance Sheet item”. IAS 17 Leases was not shown in the balance sheet as liability rather it was shown as rent expense in the income statement. This video explains in details both IAS 17 and IFRS 16 Leases

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