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It outlines the journal entries at the commencement of a lease, including the recognition of Lease Receivable (Net Investment in lease) and Property, Plant & Equipment. The document specifies that the Lease Receivable is debited with the Net Investment in the lease, while Property, Plant & Equipment is credited. It also details the components that constitute the Net Investment in the lease, such as lease payments not paid at commencement, Unguaranteed Residual Value, discounted at the implicit interest rate, and any Initial Direct Costs borne by the lessor. The accounting for gains on the sale of PPE, with a debit entry for losses, is also presented. Further entries are provided for finance income on lease receivable, recognized as Interest Income in the Profit & Loss statement. The recovery of rentals is accounted for by debiting Cash/Bank and crediting Lease Receivable. The document serves as a technical guide for accountants and financial professionals to ensure compliance with IFRS 16 standards for finance lease accounting by lessors, emphasizing accurate financial reporting and disclosure.",{"@graph":69,"@context":105},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/ifrs-16-lessor-accounting-finance-lease/24433/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/ifrs-16-lessor-accounting-finance-lease/24433.png","ImageObject",300,407,{"name":92,"@type":93},"Himbo","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-19","2026-05-07",true,{"@type":102,"interactionType":103,"userInteractionCount":81},"InteractionCounter",{"@type":104},"ViewAction","https://schema.org",{"og:url":107,"og:type":108,"og:title":65,"og:site_name":95,"og:description":67},"https://docshare.wps.com/document/ifrs-16-lessor-accounting-finance-lease/24433","article",{"robots":110,"canonical":107},"index,follow",{"doc_id":112,"site_id":62},24433,1778188811,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":92,"user_avatar":117,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":81,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":122,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":123,"seo_description":67,"update_tm":113,"read_time":24},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","cbCaiqJ3IKuC5EYb","https://ap.wps.com/l/cbCaiqJ3IKuC5EYb","pdf",436735,"English","IFRS 16 Lessor Accounting Finance Lease | PDF"]