BLM52000 - right of use leases: right of use lessees: the spreading rules

»Ê¹ÚÌåÓýapp Spreading Rules

  1. BLM52005
    »Ê¹ÚÌåÓýapp spreading rules
  2. BLM52010
    »Ê¹ÚÌåÓýapp basic calculation
  3. BLM52015
    »Ê¹ÚÌåÓýapp spreading rules: Example 1
  4. BLM52020
    Transfer of a lease
  5. BLM52025
    Cessation
  6. BLM52030
    »Ê¹ÚÌåÓýapp spreading rules: example 2
  7. BLM52035
    Impairment
  8. BLM52040
    »Ê¹ÚÌåÓýapp spreading rules: example 3
  9. BLM52045
    Future periods
  10. BLM52050
    Early Adopters
  11. BLM52055
    Example 4 � IFRS 16 early adoptors