Скачать или смотреть Recent Amendments to Sale & Leaseback | Do you Know | IFRS & Ind AS | CA Final | ACCA | Part 1

Dear Professional Colleagues,

I am thrilled to share the first part of my latest video series, which delves into the recent amendments to accounting for Sale and Leaseback transactions under IFRS 16 and Ind AS 116.

These amendments primarily deal with how to measure the Right-of-Use (ROU) asset and lease liability in sale and leaseback transactions with 'VARIABLE lease payment NOT linked to a Rate or an Index'. Accordingly, a new accounting model has introduced - which marks a significant departure from the 'general model' outlined in IFRS 16 and Ind AS 116.

In this video, I not only cover the 'problem statement' that prompted the amendments but also explain the new requirements through a practical case study.

I hope you find this video insightful and useful as we navigate these changes together.

Stay tuned for more insightful content !
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