Simplified Chinese: IFRS 16 Leases (2017)

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Simplified Chinese: IFRS 16 Leases (2017) 国际财务报告准则(第16号):租赁(汉英对照)

By IASB (International Accounting Standards Board)
IFRS Foundation August 2017

Specifications

ISBN-13
9787509574959
Publisher
IFRS Foundation
Publication
August 2017
Format
Paperback , 317 pages
Jurisdiction
International ? Countri(es) for reference only

Details

《国际财务报告准则(第16号):租赁(汉英对照)》内容简介：2016年1月7日，靠前会计准则理事会宣布将于2016年1月13日颁布新的租赁准则《靠前财务报告准则靠前6号——租赁》（IFRS16）。新的租赁准则将于2019年1月1日起生效。与现行《靠前会计准则靠前7号——租赁》规定不同，对于承租人而言，新的租赁准则不再区分经营租赁和融资租赁。《国际财务报告准则(第16号):租赁(汉英对照)》是《靠前财务报告准则靠前6号——租赁》（IFRS16）的汉英对照本。

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