IFRS 16 - Le recenti decisioni dell’IFRS Interpretations Committee con riferimento alla durata del leasing e alla vita utile delle migliorie sui beni in leasing
Abstract
The scope of the article is to analyze the recent IFRS Interpretations
Committee decision in order to the lease term and the improvement’s on third
party assets useful life.
References
- EY, IFRS Developments - Issue 157, dicembre 2019.
- IFRIC, Update, in www.ifrs.org, novembre 2019.
- INTERNATIONAL ACCOUNTING STANDARD BOARD (IASB), IFRS 16 Leases, in www.ifrs.org.
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