A comprehensive guide to IFRS 15 and IFRS 16 / by Tan Liong Tong
By: Liong Tong, Tan.Publisher: Kuala Lumpar, Malaysia : CCH Asia, 2018Description: 1 electronic resource.ISBN: 9789670853550.Subject(s): Malaysia | International financial reporting standards | Revenue | LeasesOnline resources: Download as an eBook
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A comprehensive review of IFRS 15 Revenue from contracts with customers -- Sales of goods, licensing arrangements and services -- Construction contracts and service concession agreements -- Property development activities -- A comprehensive review of IFRS 16 Leases -- Lessee accounting -- Lessor accounting -- Sale and leaseback arrangements, sublease arrangements, other issues and transition.
Explains the five-step approach to revenue accounting under IFRS 15 and provides insight into recognising and measuring assets and liabilities for leases and lessee/lessor accounting under IFRS 16. Offers an issues-based approach with illustrative examples including simple and complex cases. [Examples given in Malaysian Ringgit]