Impact of the accounting standard Ind AS 116 on companies such as Interglobe Aviation that were heavily dependent on operating leases
Last updated: 14-Nov-2022•Jugal Harpalani
In the 2019 issue of Wealth Insight, we provided a detailed analysis of the new accounting standard Ind AS 116. It mandates lessees to recognise assets and liabilities for all leases with tenures of over 12 months. We gave example of a few companies whose balance sheets would get stretched due to this change. The table at the end of this story summarises the impact on those companies. Let's understand the impact in greater detail with the example of
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