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3:30 pm
WEBINAR ON IND AS 116: NO MORE OFF-BALANCE SHEET TREATMENT OF LEASES
ACCOUNTING AND AUDITING COMMITTEE Chairman : Heneel Patel Vice-Chairman : Tejas Parikh Convenors : Arpita Desai, Deepak Shah Advisor : Jayesh Gandhi Lessees were hitherto required to screen and distinguished each of the lease arrangements as either an operating (off balance sheet) or finance lease (on balance sheet). Ind AS 116 requires lessees to recognise a ‘right-of-use asset’ […]
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