Leases & Contracts
Folio №001intermediate
Lease Accounting
Why almost every Indian company's balance sheet quietly got bigger in 2019 — without it buying a single new asset.
Leases & ContractsInd AS 116
Folio №040intermediate
Lessor Accounting
Why Ind AS 116, the same standard that erased the operating-lease-vs-finance-lease distinction for TENANTS, deliberately left that exact distinction fully intact for LANDLORDS.
Leases & ContractsInd AS 116 (lessor provisions)
Folio №041advanced
Sale and Leaseback
Why a company selling its own head office building to raise cash — and then immediately renting it back to keep using it — doesn't always get to book the full sale profit it might expect.
Leases & ContractsInd AS 116