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A company's comparative balance sheet show total assets for 2015 and 2014 as $990,000 and $900,000,respectively.What is the percentage change to be reported in the horizontal analysis?
IFRS 16
International Financial Reporting Standard that specifies how leases are recognized, measured, presented, and disclosed in financial statements.
Underlying Asset
An asset on which a derivative's price is based, determining its value and performance.
Operating Lease Arrangement
A contract that allows for the use of an asset but does not transfer ownership rights of the asset to the lessee.
Lease Income
Income generated from leasing out assets or property to another party under a lease agreement.
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