- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Regulation (EU) 2017/1986 of 31 October 2017 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16 (Text with EEA relevance) (revoked)
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Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply the amendments referred to in Article...
Article 3.This Regulation shall enter into force on the twentieth day...
International Financial Reporting Standard 16 Leases
International Financial Reporting Standard 16 Leases
Subsequent measurement of the lease liability
36. After the commencement date, a lessee shall measure the lease...
37. Interest on the lease liability in each period during the ...
38. After the commencement date, a lessee shall recognise in profit...
Reassessment of the lease liability
39. After the commencement date, a lessee shall apply paragraphs 40–43 ...
40. A lessee shall remeasure the lease liability by discounting the...
41. In applying paragraph 40, a lessee shall determine the revised ...
42. A lessee shall remeasure the lease liability by discounting the...
43. In applying paragraph 42, a lessee shall use an unchanged ...
51. The objective of the disclosures is for lessees to disclose ...
52. A lessee shall disclose information about its leases for which ...
53. A lessee shall disclose the following amounts for the reporting...
54. A lessee shall provide the disclosures specified in paragraph 53 ...
55. A lessee shall disclose the amount of its lease commitments ...
56. If right-of-use assets meet the definition of investment property, a ...
57. If a lessee measures right-of-use assets at revalued amounts applying ...
58. A lessee shall disclose a maturity analysis of lease liabilities ...
59. In addition to the disclosures required in paragraphs 53–58, a...
60. A lessee that accounts for short-term leases or leases of ...
67. At the commencement date, a lessor shall recognise assets held ...
81. A lessor shall recognise lease payments from operating leases as ...
82. A lessor shall recognise costs, including depreciation, incurred in earning ...
83. A lessor shall add initial direct costs incurred in obtaining ...
84. The depreciation policy for depreciable underlying assets subject to operating ...
86. A manufacturer or dealer lessor does not recognise any selling ...
Appendix A Defined terms This appendix is an integral part of the...
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