IndAs 116 Leases examples

Last updated: 16 July 2020

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This spreadsheet provides practical examples for Ind AS 116 Leases, demonstrating accounting treatments for both lessors and lessees. It includes detailed calculations for right-of-use assets and lease liabilities, covering scenarios like annual and monthly rentals, escalations, and borrowing rates. The examples also illustrate different transition approaches (full retrospective and modified retrospective) for the standard. This resource is invaluable for accountants and finance professionals seeking to understand and apply Ind AS 116.

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IndAs 116 Leases examples including an accounting of lessor & lessee with transition approach. #xlsx

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Submitted by CA Ravi Ahuja · Posted 16 July 2020 · Other files by CA Ravi Ahuja · Report

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