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 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

The objective of IFRS 16 is to report information that (a) faithfully represents lease transactions 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.

暂无相关目录，正在全力查找中！

暂无相关内容，正在全力查找中

暂无出版社相关信息，正在全力查找中！

暂无相关书籍摘录，正在全力查找中！

在线阅读地址：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在线阅读

在线听书地址：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在线收听

在线购买地址：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在线购买

暂无原文赏析，正在全力查找中！

书籍介绍

The objective of IFRS 16 is to report information that (a) faithfully represents lease transactions 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.