国际财务报告准则第16号—租赁（汉英对照）2017年发布 中国会计准则委员会组织翻译 IFRS第16号租赁 中国财政经济出版社 9787509574959 mobi 下载 网盘 caj lrf pdf txt 阿里云

The objective of IFRS 16 is to report information that (a) faithfully represents lease transacti*** and (b) provides a basis for users of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. To meet that objective, a lessee should recognise assets and liabilities arising from a lease.

IFRS 16 introduces a single lessee accounting model and requires a lessee to recognise assets and liabilities for all leases with a term of more than 12 months, unless the underlying asset is of low value. A lessee is required to recognise a right-of-use asset representing its right to use the underlying leased asset and a lease liability representing its obligation to make lease payments.

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The objective of IFRS 16 is to report information that (a) faithfully represents lease transacti*** and (b) provides a basis for users of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. To meet that objective, a lessee should recognise assets and liabilities arising from a lease.

IFRS 16 introduces a single lessee accounting model and requires a lessee to recognise assets and liabilities for all leases with a term of more than 12 months, unless the underlying asset is of low value. A lessee is required to recognise a right-of-use asset representing its right to use the underlying leased asset and a lease liability representing its obligation to make lease payments.