Page 141 - F2 Integrated Workbook STUDENT 2019
P. 141

Chapter 6






                 Leases










                          Outcome




               At the end of this session you should be able to:

                    discuss the provisions of relevant international accounting standards in respect
                                                                                                 ®
                     of the recognition and measurement of leases, in accordance with IFRS  16
                     Leases.

                    produce the accounting entries, in accordance with relevant international
                     accounting standards

               and answer questions relating to those areas.
























                 The underpinning detail for this chapter in your Integrated Workbook can be
                 found in Chapter 6 of your Study Text.





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