“Do Creative Efforts To Get Creative Result”

Lease Accounting- From IAS17 to IFRS 16

An entity shall apply IFRS 16 retrospectively for annual periods beginning on or after January 1, 2019

In January 2016 the International Accounting Standards Board (IASB) issued IFRS 16, ‘Leases’, and thereby started a new era of lease accounting – at least for lessees! Whereas, under the previous guidance in IAS 17, Leases, a lessee had to make a distinction between a finance lease (on balance sheet) and an operating lease (off balance sheet).

Do you know risk to your Brand ??

“It takes 20 years to build a reputation and five minutes to ruin it, if you think about that you will do things differently”

Reputation can be summed up as the ideas, beliefs, expectations, and opinions that are held (in general) about something or someone. Brand is part of reputation, and a well developed brand can help protect reputation in times of crisis and business interruptions.

Financial statement audit

The audit is key to sustaining confidence in both your company and the financial system at large. It must keep pace with a fast-evolving corporate reporting environment – one characterized by investor skepticism and the 24/7 scrutiny of corporate information, including non-financial information.

IFRS 9 Impairment How to calculate ECL ?

IFRS 9 is a reporting standard for financial instruments that replaces IAS39 (the previous incurred loss standard) with the introduction of provisions for expected credit losses (ECLs) on all financial assets, such as those held to collect contractual cash flows, or held with the possibility of being sold.


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