IFRS 16: Leases
Single lessee accounting model: recognition of right-of-use (ROU) assets and lease liabilities for nearly all leases.
Pourquoi IFRS 16 est important
Many issuers' lease accounting was rebuilt in the IFRS 16 transition and now drifts. Discount-rate and lease-modification accounting are recurring findings.
Référentiel: International Financial Reporting Standards (IFRS)
IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IFRS 16 ?
Single lessee accounting model: recognition of right-of-use (ROU) assets and lease liabilities for nearly all leases.
Pourquoi IFRS 16 est-il important pour un audit ?
Many issuers' lease accounting was rebuilt in the IFRS 16 transition and now drifts. Discount-rate and lease-modification accounting are recurring findings.
À quel référentiel appartient IFRS 16 ?
IFRS 16 relève de : International Financial Reporting Standards (IFRS). IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Normes connexes — International Financial Reporting Standards (IFRS)
Voyez comment Auditus vérifie IFRS 16
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IFRS 16.