Ind AS 116 & IFRS 16 — Leases (Clear, Practical Guide with Examples)
A practical guide to lease accounting under Ind AS 116 and IFRS 16. Learn the scope, lease term judgments, right-of-use asset and lease liability, variable payments, lease modifications, subleases, sale-and-leaseback, and disclosure templates—with simple examples and mini journal entries. Includes a short Ind AS vs IFRS differences note.


