LEASE ACCOUNTING
BRAMBLES LIMITED: AASB 117 VS AASB 16
ACCG224 S3 2019 45675740 Page 1 of 9
, Table of Contents
Executive Summary..............................................................................................................................3
1.0 Introduction...................................................................................................................................4
2.0 Changes.........................................................................................................................................4
2.1 Reasons for Changes......................................................................................................................4
2.2 AASB 16 and AASB 117 Comparison..............................................................................................5
3.0 Leases Held....................................................................................................................................5
3.1 Lease Description...........................................................................................................................5
3.2 Transition.......................................................................................................................................6
4.0 Conformity.....................................................................................................................................6
5.0 Conclusion.....................................................................................................................................7
6.0 References.....................................................................................................................................8
7.0 Appendices....................................................................................................................................9
ACCG224 S3 2019 45675740 Page 2 of 9
BRAMBLES LIMITED: AASB 117 VS AASB 16
ACCG224 S3 2019 45675740 Page 1 of 9
, Table of Contents
Executive Summary..............................................................................................................................3
1.0 Introduction...................................................................................................................................4
2.0 Changes.........................................................................................................................................4
2.1 Reasons for Changes......................................................................................................................4
2.2 AASB 16 and AASB 117 Comparison..............................................................................................5
3.0 Leases Held....................................................................................................................................5
3.1 Lease Description...........................................................................................................................5
3.2 Transition.......................................................................................................................................6
4.0 Conformity.....................................................................................................................................6
5.0 Conclusion.....................................................................................................................................7
6.0 References.....................................................................................................................................8
7.0 Appendices....................................................................................................................................9
ACCG224 S3 2019 45675740 Page 2 of 9
