IFRS 16 implications for lessors in the real estate industry: PwC In depth (2024)

%PDF-1.6%âãÏÓ1434 0 obj<>/Metadata 1467 0 R/Pages 1431 0 R/StructTreeRoot 284 0 R/Type/Catalog>>endobj1447 0 obj<>/Font<>>>/Fields[279 0 R]>>endobj1467 0 obj<>stream 11.695 8.268333333333334 15 2018-07-11T09:51:31.614-04:00 Microsoft® Word 2013 PwC 03d94429c2231b9fe0fd1a522f2a06af907ce052 602463 IFRS 16, real estate, leases, lessor Microsoft® Word 2013 application/pdf 2018-07-11T09:58:03.741-04:00

  • PwC
  • IFRS 16, ‘Leases’, will be effective for annual reporting periods beginning on or after 1 January 2019. Guidance for lessors remains substantially unchanged from IAS 17. Lessors are still required to classify leases as either finance or operating, and the indicators used to make that distinction are again unchanged from IAS 17.Â
    •
  • IFRS 16
  • real estate
  • leases
  • lessor
  • IFRS 16 implications
    •      <alt> <li xml:lang="x-default">ÂIFRS 16 implications for lessors in the real estate industry: PwC In depth</li> </alt> uuid:6c678181-91d8-455f-9a91-914e51b8ba08 uuid:8cbc8853-e76f-4c16-9a03-dfc14f68464c 2018-07-09T10:45:02.000+01:00 2018-07-09T05:45:02.000-04:00 2018-07-06T01:21:09.000-04:00
  • pwc:services/audit_and_assurance/ifrs_reporting
  • pwc-gx:type/pdf
  • pwc-content-type:publication
  • pwc:services/audit_and_assurance/ifrs_reporting/ifrs_16
    •      endstreamendobj1431 0 obj<>endobj284 0 obj<>endobj285 0 obj<>endobj286 0 obj<>endobj287 0 obj[354 0 R 355 0 R 1322 0 R 1323 0 R 1324 0 R 1332 0 R 1331 0 R 1326 0 R 1326 0 R 1326 0 R 1327 0 R 1328 0 R 357 0 R]endobj288 0 obj[1430 0 R 1313 0 R 1428 0 R 1312 0 R 1426 0 R 1311 0 R 1424 0 R 1310 0 R 1422 0 R 1309 0 R 1420 0 R 1308 0 R 1418 0 R 1307 0 R 1416 0 R 1306 0 R 1414 0 R 1305 0 R 1412 0 R 1304 0 R 1410 0 R 1303 0 R 1408 0 R 1302 0 R 1406 0 R 1301 0 R 1404 0 R 1300 0 R 1402 0 R 1299 0 R 1298 0 R 360 0 R 1321 0 R 1320 0 R 1317 0 R]endobj289 0 obj<>endobj290 0 obj<>endobj291 0 obj<>endobj292 0 obj<>endobj293 0 obj<>endobj294 0 obj<>endobj295 0 obj<>endobj296 0 obj<>endobj297 0 obj<>endobj298 0 obj<>endobj299 0 obj<>endobj300 0 obj<>endobj301 0 obj<>endobj302 0 obj<>endobj303 0 obj<>endobj304 0 obj[362 0 R 363 0 R 364 0 R 365 0 R 366 0 R 367 0 R 1276 0 R 1275 0 R 1274 0 R 1273 0 R 1272 0 R 369 0 R 370 0 R 1282 0 R 1281 0 R 1278 0 R]endobj305 0 obj[372 0 R 1260 0 R 1259 0 R 1258 0 R 1257 0 R 1256 0 R 374 0 R 1250 0 R 1249 0 R 1248 0 R 1191 0 R 1192 0 R 1192 0 R 1192 0 R 1193 0 R 1193 0 R 1193 0 R 1193 0 R 1194 0 R 1194 0 R 1194 0 R 1194 0 R 1194 0 R 1194 0 R 1194 0 R 1194 0 R 1194 0 R 1195 0 R 1195 0 R 1195 0 R 1195 0 R 1195 0 R 1196 0 R 1196 0 R 1196 0 R 1196 0 R 1196 0 R 1196 0 R 1197 0 R 1197 0 R 1197 0 R 1198 0 R 1198 0 R 1198 0 R 1198 0 R 1198 0 R 1198 0 R 1198 0 R 1198 0 R 1199 0 R 1199 0 R 1199 0 R 1199 0 R 1199 0 R 1199 0 R 1200 0 R 1200 0 R 1241 0 R 1242 0 R 1242 0 R 1242 0 R 1239 0 R 1240 0 R 1240 0 R 1240 0 R 1237 0 R 1238 0 R 1238 0 R 1238 0 R 1235 0 R 1236 0 R 1236 0 R 1236 0 R 1233 0 R 1234 0 R 1234 0 R 1234 0 R 1231 0 R 1232 0 R 1232 0 R 1232 0 R 1232 0 R 1232 0 R 1230 0 R 1222 0 R 1223 0 R 1223 0 R 1223 0 R 1220 0 R 1221 0 R 1221 0 R 1221 0 R 1218 0 R 1219 0 R 1219 0 R 1219 0 R 1216 0 R 1217 0 R 1217 0 R 1217 0 R 1214 0 R 1215 0 R 1215 0 R 1215 0 R 1212 0 R 1213 0 R 1213 0 R 1213 0 R 1211 0 R 1202 0 R 1202 0 R 1190 0 R 1266 0 R 1265 0 R 1262 0 R]endobj306 0 obj[1182 0 R 1183 0 R 1183 0 R 1183 0 R 1184 0 R 1184 0 R 1184 0 R 1184 0 R 1184 0 R 1184 0 R 1184 0 R 1184 0 R 1185 0 R 1185 0 R 1185 0 R 1186 0 R 1186 0 R 1186 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1187 0 R 1181 0 R 378 0 R 379 0 R 380 0 R 381 0 R]endobj307 0 obj[383 0 R 384 0 R 385 0 R 386 0 R 1172 0 R 1171 0 R 388 0 R 388 0 R 388 0 R 389 0 R 389 0 R 389 0 R 389 0 R 389 0 R 390 0 R 390 0 R 390 0 R 390 0 R 390 0 R 390 0 R 1167 0 R 1167 0 R 1167 0 R 1167 0 R 1167 0 R 1167 0 R 1166 0 R 1166 0 R 1166 0 R 1166 0 R 1166 0 R 1166 0 R 1166 0 R 1166 0 R 1165 0 R 1165 0 R 1165 0 R 1165 0 R 1165 0 R 1165 0 R 1165 0 R 1165 0 R 1165 0 R 392 0 R 392 0 R 392 0 R 392 0 R 392 0 R 393 0 R 1178 0 R 1177 0 R 1174 0 R]endobj308 0 obj[394 0 R 395 0 R 396 0 R 397 0 R 398 0 R 399 0 R 400 0 R 400 0 R 400 0 R 400 0 R 400 0 R 400 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 401 0 R 402 0 R 402 0 R 402 0 R 402 0 R 402 0 R 402 0 R 402 0 R 402 0 R 402 0 R 403 0 R 403 0 R 403 0 R 404 0 R 404 0 R 404 0 R 404 0 R 404 0 R 404 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 405 0 R 406 0 R 406 0 R 406 0 R 407 0 R 407 0 R 407 0 R 407 0 R 407 0 R 407 0 R 407 0 R 407 0 R 407 0 R 407 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R 408 0 R]endobj309 0 obj[409 0 R 410 0 R 411 0 R 412 0 R 412 0 R 412 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R 413 0 R]endobj310 0 obj[415 0 R 416 0 R 417 0 R 418 0 R 419 0 R 420 0 R 421 0 R 422 0 R 1161 0 R 1160 0 R 1157 0 R]endobj311 0 obj[424 0 R 425 0 R 426 0 R 1149 0 R 1148 0 R 428 0 R 429 0 R 430 0 R 431 0 R 431 0 R 431 0 R 431 0 R 431 0 R 431 0 R 432 0 R 432 0 R 432 0 R 432 0 R 432 0 R 432 0 R 432 0 R 432 0 R 432 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 1145 0 R 1147 0 R 1146 0 R 1155 0 R 1154 0 R 1151 0 R]endobj312 0 obj[435 0 R 435 0 R 435 0 R 435 0 R 435 0 R 435 0 R 435 0 R 1142 0 R 1144 0 R 1143 0 R 437 0 R 437 0 R 437 0 R 437 0 R 437 0 R 437 0 R 437 0 R 1139 0 R 1141 0 R 1140 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 439 0 R 440 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 441 0 R 442 0 R 442 0 R 442 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 444 0 R]endobj313 0 obj[446 0 R 447 0 R 1138 0 R 1137 0 R 1134 0 R]endobj314 0 obj[449 0 R 450 0 R 1125 0 R 1400 0 R 1126 0 R 452 0 R 453 0 R 1132 0 R 1131 0 R 1128 0 R]endobj315 0 obj<>endobj316 0 obj[454 0 R 455 0 R 1121 0 R 1124 0 R 1124 0 R 1124 0 R 1117 0 R 1120 0 R 1120 0 R 1120 0 R 1113 0 R 1116 0 R 1116 0 R 1116 0 R 1116 0 R 1116 0 R 1109 0 R 1112 0 R 1112 0 R 1112 0 R 1108 0 R 1103 0 R 1100 0 R 1398 0 R 1097 0 R 1093 0 R 1086 0 R 1083 0 R 1396 0 R 1080 0 R 1076 0 R 1076 0 R 1073 0 R 1068 0 R 1065 0 R 1394 0 R 1062 0 R 1058 0 R 1058 0 R 1055 0 R 1050 0 R 1047 0 R 1392 0 R 1044 0 R 1040 0 R 1037 0 R 1032 0 R 1029 0 R 1390 0 R 1026 0 R 1022 0 R 1019 0 R 1014 0 R 1011 0 R 1388 0 R 1008 0 R 1004 0 R 1004 0 R 1001 0 R 996 0 R 993 0 R 1386 0 R 990 0 R 986 0 R 986 0 R 983 0 R 978 0 R 975 0 R 1384 0 R 972 0 R 968 0 R 965 0 R 960 0 R 957 0 R 1382 0 R 954 0 R 950 0 R 950 0 R 947 0 R 942 0 R 939 0 R 1380 0 R 936 0 R 932 0 R 932 0 R 929 0 R 924 0 R 921 0 R 1378 0 R 918 0 R 914 0 R 914 0 R 911 0 R 906 0 R 903 0 R 1376 0 R 900 0 R 896 0 R 896 0 R 893 0 R 888 0 R 885 0 R 1374 0 R 882 0 R 878 0 R 875 0 R 870 0 R 867 0 R 1372 0 R 864 0 R 860 0 R 857 0 R 852 0 R 849 0 R 1370 0 R 846 0 R 842 0 R 839 0 R 834 0 R 831 0 R 1368 0 R 828 0 R 824 0 R 821 0 R 816 0 R 813 0 R 1366 0 R 810 0 R 806 0 R 806 0 R 803 0 R 798 0 R 795 0 R 1364 0 R 792 0 R 788 0 R 785 0 R 780 0 R 777 0 R 1362 0 R 774 0 R 770 0 R 770 0 R 767 0 R 762 0 R 759 0 R 1360 0 R 756 0 R 752 0 R 752 0 R 749 0 R 744 0 R 741 0 R 1358 0 R 738 0 R 734 0 R 734 0 R 731 0 R 726 0 R 723 0 R 1356 0 R 720 0 R 716 0 R 716 0 R 713 0 R 708 0 R 705 0 R 1354 0 R 702 0 R 697 0 R 1352 0 R 698 0 R 693 0 R 688 0 R 685 0 R 1350 0 R 682 0 R 678 0 R 675 0 R 670 0 R 667 0 R 1348 0 R 664 0 R 660 0 R 660 0 R 657 0 R 652 0 R 649 0 R 1346 0 R 646 0 R 642 0 R 639 0 R 634 0 R 631 0 R 628 0 R 625 0 R 625 0 R 622 0 R 617 0 R 614 0 R 611 0 R 608 0 R 605 0 R 600 0 R 597 0 R 1344 0 R 594 0 R 590 0 R 590 0 R 587 0 R 582 0 R 579 0 R 1342 0 R 576 0 R 572 0 R 569 0 R 564 0 R 561 0 R 1340 0 R 558 0 R 554 0 R 551 0 R 546 0 R 543 0 R 1338 0 R 540 0 R 536 0 R 533 0 R 528 0 R 525 0 R 1336 0 R 522 0 R 518 0 R 515 0 R 510 0 R 507 0 R 1334 0 R 504 0 R 500 0 R 497 0 R 457 0 R]endobj317 0 obj<>endobj318 0 obj<>endobj319 0 obj<>endobj320 0 obj<>endobj321 0 obj<>endobj322 0 obj<>endobj323 0 obj<>endobj324 0 obj<>endobj325 0 obj<>endobj326 0 obj<>endobj327 0 obj<>endobj328 0 obj<>endobj329 0 obj<>endobj330 0 obj<>endobj331 0 obj<>endobj332 0 obj<>endobj333 0 obj<>endobj334 0 obj<>endobj335 0 obj<>endobj336 0 obj<>endobj337 0 obj<>endobj338 0 obj<>endobj339 0 obj<>endobj340 0 obj<>endobj341 0 obj<>endobj342 0 obj<>endobj343 0 obj<>endobj344 0 obj<>endobj345 0 obj<>endobj346 0 obj<>endobj347 0 obj<>endobj348 0 obj<>endobj349 0 obj<>endobj350 0 obj[351 0 R 352 0 R]endobj351 0 obj<>endobj352 0 obj<>endobj353 0 obj<>endobj49 0 obj<>/MediaBox[0 0 595.32 842.04]/Parent 1431 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/StructParents 63/Tabs/S/Type/Page>>endobj50 0 obj<>streamxœ½XÛnÛF}ØGm®¸¼ØŽã6[V'´DÉD%R±è¸þ¤þewfï’h;y(Òzw.gfÎ̒L¯ÈÛ·Ó˳_ޓðÝ;rúþŒL/®3²ÚG!Ë⒄ŒG©ú¼_G

     IFRS 16 implications for lessors in the real estate industry: PwC In depth (2024)
    Top Articles
    Common Real Estate Myths
    Mortgage Points: What Are They And How Do They Work? | Bankrate
    Transaction Failed Mercari
    Arizona Tile Locations
    Honoring Health Newsletter—Summer 2024 | DPCPSI
    HonorHealth | Medical Staff Update
    Gem City Surgeons Miami Valley South
    ‘Star Wars’: 20 Memorable Quotes From the Iconic Films
    | Health Services for Children with Special Needs, Inc. (HSCSN)
    Walmart hiring (USA) Staff Pharmacist in Lynchburg, Virginia, United States | LinkedIn
    What Is a Toll-Free Number & How Do You Get One? - OpenPhone
    Toll-Free Number: What does it mean? & How Does it Work?
    Latest Posts
    Native American Religion in Early America, Divining America, TeacherServe®, National Humanities Center
    Solana (SOL) hits new all-time high amid Bitcoin, Ethereum market wipeout
    Article information

    Author: Kimberely Baumbach CPA

    Last Updated:

    Views: 5679

    Rating: 4 / 5 (41 voted)

    Reviews: 80% of readers found this page helpful

    Author information

    Name: Kimberely Baumbach CPA

    Birthday: 1996-01-14

    Address: 8381 Boyce Course, Imeldachester, ND 74681

    Phone: +3571286597580

    Job: Product Banking Analyst

    Hobby: Cosplaying, Inline skating, Amateur radio, Baton twirling, Mountaineering, Flying, Archery

    Introduction: My name is Kimberely Baumbach CPA, I am a gorgeous, bright, charming, encouraging, zealous, lively, good person who loves writing and wants to share my knowledge and understanding with you.