Order book for Retail Bonds and ROU: Difference between pages

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imported>Doug Williamson
(Classify page.)
 
imported>Doug Williamson
(Create page. Source: The Treasurer, September 2017, p40.)
 
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(ORB).
''Lease accounting - International Financial Reporting Standard 16 (IFRS 16)''


''London Stock Exchange''.
In the lease accounting context, ROU means Right of Use.


An electronic order-driven trading service for selected UK government, corporate and supranational bonds.


The ORB aims to offer issuers an alternative source of funding through issuing tradeable retail bonds dedicated to private investors.
<span style="color:#4B0082">'''''Operating lessees must report an ROU asset'''''</span>


:"The major change for lessees [under IFRS 16] is that all operating leases must be reported on balance sheet through the creation of a right of use (ROU) asset and corresponding liability.


== See also ==
:The ROU asset is calculated based on the present value of future rental cash flows discounted at the rate implicit in the lease or, if this is not available, the incremental borrowing rate, and depreciated over the remaining lease term."
* [[AIM]]
* [[London Stock Exchange]]
* [[Order book]]
* [[Retail bond]]


[[Category:Accounting,_tax_and_regulation]]
:''The Treasurer magazine, September/October 2017, p40 - Paul Lippitt and Armaghan Haq.''
[[Category:The_business_context]]
 
[[Category:Corporate_finance]]
 
[[Category:Investment]]
==See also==
[[Category:Long_term_funding]]
*[[Finance lease]]
[[Category:Financial_products_and_markets]]
*[[Operating lease]]
*[[IAS 17]]
*[[IFRS 16]]
*[[Lease]]
*[[Debt]]
*[[EBITDA]]
*[[Frozen GAAP]]
*[[Interest cover]]
*[[Net worth]]
*[[Off balance sheet]]

Revision as of 12:40, 1 October 2017

Lease accounting - International Financial Reporting Standard 16 (IFRS 16)

In the lease accounting context, ROU means Right of Use.


Operating lessees must report an ROU asset

"The major change for lessees [under IFRS 16] is that all operating leases must be reported on balance sheet through the creation of a right of use (ROU) asset and corresponding liability.
The ROU asset is calculated based on the present value of future rental cash flows discounted at the rate implicit in the lease or, if this is not available, the incremental borrowing rate, and depreciated over the remaining lease term."
The Treasurer magazine, September/October 2017, p40 - Paul Lippitt and Armaghan Haq.


See also

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