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IFRS 16 Leases IFRS 16 Leases will start to apply on all the financial years starting after 1st January, 2019. After that IAS 17 will no longer be applicable. Early application of the IFRS 16 Leases is only allowed with IFRS 15. Objective of IFRS 16 Leases The main objective of this standard is to
Definition of Product is; A product is an item, idea or a service which a company or a person sells to customers and client and get revenue through this. There are different products available in the market which have different characteristics. For example Physical Goods, Services, and an Idea. This explanation of these three types of product
IAS 16 For an asset to be recorded in the financial statements should meet this definition laid by IASB Framework under IAS 16; “IAS 16 Asset is a resource which is controlled by the entity, as a result of past event and from which economic benefit are expected to flow to the entity” In an
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