Tag - AS 19

Application of AS-22 on AS-19

Hello everyone today we will discuss about the application of AS-22 in AS -19 “leases”. I am writing this article to discuss with you all how AS- 22 deferred taxes is applied in  AS-19 There are two types of lease Financial lease Operating lease Financial lease is lease where risk and reward are also transferred to lessee by lessor Operating lease means lease other than financial lease In case of financial lease we get the ownership of asset so we charge depreciation on [...]

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