PwC's Analysing IFRS 16 Leases - 1. Definition of a lease скачать в хорошем качестве

PwC's Analysing IFRS 16 Leases - 1. Definition of a lease

Learn more at http://www.pwc.com/ifrs16 The new leases standard introduces a new model of accounting for lease contracts that will have a huge effect, particularly for lessees. This is the first of a series of videos from PwC's IFRS 16 specialists which will take a look at the requirements of the standard, including how specific industries might be impacted. In this video, Derek Carmichael provides an overview of the new definition of a lease and the key issues to consider in assessing whether that definition is met. Subscribe to receive more videos in the series. In our next video we look at how the Pharmaceutical and Life sciences industry might be impacted. For more information about IFRS 16 see our In depth (https://inform.pwc.com/inform2/s/IFRS...) and our topic home page (https://inform.pwc.com/inform2/s/IFRS...) on https://inform.pwc.com/.