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Entries from December 2017

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11 December 2017
Ewa KĄDZIELA

In the previous part of our considerations, we raised the issue of simplifications in the application of IFRS 16, when assets and liabilities are not recognized. Entities benefitting from the simplifications charge payments directly into costs - usually, on a straight-line basis over the period of the lease. Operating leases are settled in a similar manner (in accordance with the IAS 17 regulations, still in effect). For the record, below please find a handful of information.

4 December 2017
Piotr STASZKIEWICZ

In the previous article devoted to leasing, several sample questions were asked by members of management boards and accountants regarding the recognition, valuation and presentation of leasing under the new IFRS 16 standard. Below please find the answers to the inquiries received.