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What are the account codes for IFRS16- Leases- Statement of Profit or Loss?

Article ID
what-are-the-account-codes-for-ifrs16-leases-statement-of-profit-or-loss
Article Name
What are the account codes for IFRS16- Leases- Statement of Profit or Loss?
Created Date
6th February 2020
Product
Problem
What are the account codes for IFRS16- Leases- Statement of Profit or Loss?
Resolution

Regarding Operating lease, we have introduced new IFRS16 account codes. 
Below is a list of each new account code introduced to its respective group: 
Group 28 - 49 
Group 113 - 156 
Group 133 - 190 
Group 163 - 225 
Group 183 - 259 
Group 203 - 315 
Group 223 - 349 
new sub accounts (Short-term, Low-value assets and Variable payments) will be introduced for each new main account code mentioned above. 
sub account 1 will have a prefix description Short-term 
sub account 21 will have a prefix description Low-value assets 
sub account 41 will have a prefix description Variable payments 
all other sub accounts will have a prefix description No description 
all sub account descriptions can be changed. 

There is no carried forward balances for the account codes 

Non-statutory profit and loss 
NB: Please note that all the P&L codes should appear on the non-statutory P&L as individual lined items 

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