Practical approach to implement Ind AS 116

Nirmal Shah | Last updated: 26 February 2019

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In this article we will discuss about the accounting treatment in books of lessee only. Basics on applicability of Ind AS 116 Leases Ind AS 116 is proposed to be effective from annual periods beginning on or after 1st April, 2019. Ind AS 116 introduces a single lessee accounting model and

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About the Author

Nirmal Shah

Joint General Manager

Am currently working with Nayara Energy Limited (Formerly know as Essar Oil Limited) as Joint General Manager, Finance and Accounts. Chartered Accountant by profession and also holds a degree in Law. I am currently responsible for Finalization of Accounts (IGAAP as well as IFRS). Prior to joining Nayara Energy ... Read more

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Practical approach to implement Ind AS 116

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