IND AS 116 (ENGLISH) LEASES | FR SHIELD REVISION MAY / NOV 23

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(CA BHAVIK CHOKSHI - Final FR/SFM

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00:00:00 Reason for IND AS 116
00:04:59 Lease
00:17:42 Lease & Non-Lease Components
00:48:42 Optional Exemptions
00:54:28 Accounting in books of Lessee
1:11:26 Lessor Accounting
1:28:34 Special Cases
1:49:18 Re-Measurement
1:56:56 Modifications (Lessee)
2:8:35 Modifications (Lessor)
2:14:07 Transition Approaches