IND AS 116: Leases


Quick Summary
This document provides a detailed overview of Indian Accounting Standard (Ind AS) 116, focusing on lease accounting. It covers the scope, definition, and key concepts of leases, including the right-of-use model, lease term determination, and lease payments. The guide also explains the accounting treatment for lessees and lessors, lease modifications, and transition approaches. It is particularly useful for accounting professionals, finance managers, and students seeking to understand lease accounting under Ind AS 116.

File details
PDF 1.48 MB 1 downloads Accounts
File description
Lease workings #pdf
Submitted by · Posted 10 December 2024 · Other files by PRAKASH · Report
Comments


CCI Pro


Popular Files


Company
ARTICLESHIP 16 July 2026
Article Assistant

G A R U D & Associates

New Delhi

CA Inter

View Details
Company
20 July 2026
Senior GST Executive

Chandak Agarwal & Co

Mumbai

Graduate (Any)

View Details
Company
ARTICLESHIP 28 July 2026
Article/Intern/Semi-Qualified/Fresher B.Com

VNSS & Co

Mumbai

Others

View Details
Company
21 July 2026
Chartered Accountant

Keshri & Associates

Thiruvananthapuram

CA

View Details
Company
ARTICLESHIP 08 July 2026
Article internship

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
ARTICLESHIP 15 July 2026
CA Articles

Kinjal H Shah & Co.

Mumbai

CA Foundation

View Details
Follow