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HMRC consults on changes to lease taxation as a result of IFRS 16

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IFRS 16 — Sales and leaseback with variable payments
Jun 16, 2020 12:45 PM
In this session, the Committee discussed sale and leaseback transaction with variable payments the seller-lessee recognises a lease liability at the date of the transaction.
Maintenance and consistent application
May 21, 2020 08:15 AM
The Board voted on a narrow-scope amendment to IFRS 16 that would specify how a seller-lessee applies the subsequent measurement requirements of the standard to the lease liability arising in a sale and leaseback transaction.
IFRS 16 and COVID-19
May 15, 2020 09:00 AM
The objective of this meeting was for the Board to redeliberate the proposals in the April 2020 Exposure Draft 'COVID-19-Related Rent Concessions (Proposed Amendment to IFRS 16)' (ED). The Board was asked whether it wishes to finalise the proposed amendment to IFRS 16 'Leases'.
Accounting for COVID-19-related rent concessions
Apr 17, 2020 09:30 AM
In this session, the Board discussed proposed amendments to IFRS 16 related to practical expedient and lease payments applying the exemption.
IFRS 16 — Sale and leaseback with variable payments
Mar 03, 2020 08:05 AM
In this session, the Committee discussed the staff's analysis on the seller-lessee's accounting for the liability arising from a sale and leaseback transaction.
IFRS 16 — Definition of a Lease - Shipping Contract
Jan 21, 2020 12:00 PM
In the light of comments received on the tentative agenda decision, the staff recommended finalising the agenda decision with improvements to wording.
IFRS 16 — Sale and leaseback with variable payments
Nov 26, 2019 10:30 AM
In this session, the Committee discussed if an entity sells an asset and leases it back with variable payments, how does the entity measure the ROU asset so as to determine the amount of gain or loss to be recognised at the transaction date.
IFRS 16 — Lease term and useful life of leasehold improvements
Nov 26, 2019 09:30 AM
In this session, the Committee discussed whether to finalise the agenda decision subject to certain editorial changes or propose a minor clarifying narrow-scope amendment to IFRS 16:B34 as part of the next Annual Improvements to IFRS Standards.
IFRS 16 Leases—Incremental borrowing rate (Agenda Paper 8)
Sep 17, 2019 01:15 PM
The Committee decided, by a majority of votes, to finalise the agenda decision, including the agreed addition discussed in the meeting.
IFRS 16 Leases—Definition of a lease—Shipping contract (Agenda Paper 3)
Sep 17, 2019 09:15 AM
The Committee decided, by a majority of votes, not to add the matter to its standard-setting agenda and to instead publish a tentative agenda decision. The staff will make amendments to the proposed tentative agenda decision based on Committee member comments made in the meeting.

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16 items

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