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Ifrs16 Leases

Category: General  ·  Sub-category: automation  ·  Last updated:
> IFRS lease accounting under IFRS 16 (Leases). Covers the lessee single model — every lease (other than the two recognition exemptions) puts a right-of-use asset and a lease liability on the balance sheet, and the expense is ALWAYS front-loaded: depreciation of the ROU asset plus interest on the lease liability, with no operating/finance split for lessees. Covers lease identification, the short-term and low-value-asset exemptions, initial and subsequent measurement, the discount rate, variable lease payments, reassessment and remeasurement triggers, modifications, sale-and-leaseback, the sublease classification rule, and the retained lessor dual model (finance versus operating). Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the leases topic; see us-gaap-asc842-leases for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
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What this skill does

Ifrs16 Leases is a community-contributed Claude Code skill in the automation sub-category. It ships as a SKILL.md file that Claude Code auto-discovers under ~/.claude/skills/ifrs16-leases/ and loads when your prompt matches the skill's trigger.

Who uses this skill

The Ifrs16 Leases Claude Code skill is built for Claude Code users and developers across all disciplines looking for general-purpose AI assistance. It's part of ClaudSkills (also referred to as Claude Skills or Claude Code Skills) — the open community-curated registry of 174,000+ SKILL.md files for Anthropic's Claude Code agent and the wider Claude ecosystem (Claude API, Claude Agent SDK).

How to install

Free

Manual install (2 steps)

mkdir -p ~/.claude/skills/ifrs16-leases
curl -L https://claudskills.com/skills/ifrs16-leases/SKILL.md \
  -o ~/.claude/skills/ifrs16-leases/SKILL.md

Or just download SKILL.md directly and drop it into ~/.claude/skills/ifrs16-leases/. Claude Code auto-discovers it on next session.

Skills live at ~/.claude/skills/ifrs16-leases/SKILL.md on macOS/Linux, or %USERPROFILE%\.claude\skills\ifrs16-leases\SKILL.md on Windows. See the full install guide for step-by-step instructions.

Telegram

📱 Install from your phone or desktop Telegram

Open @claudskills_bot on Telegram, tap Open Desktop App, and the desktop app installs this skill for you. Or share the bot link with a colleague — they get the same one-tap install. Learn more →

Pro

One-click install via the desktop app

The ClaudSkills desktop app installs any skill directly into ~/.claude/skills/ with one click — no terminal required. Pro starts at $9/mo or $149 lifetime.

Pro

For the full experience including quality scoring and one-click install features for each skill — upgrade to Pro.

See pricing → Download desktop app

Frequently asked questions

How do I install the Ifrs16 Leases Claude Code skill?
Install via the ClaudSkills desktop app (one click) or copy SKILL.md from the source repository to ~/.claude/skills/ifrs16-leases/SKILL.md and restart Claude Code. Both flows are detailed at claudskills.com/install/.
What does the Ifrs16 Leases skill do?
> IFRS lease accounting under IFRS 16 (Leases). Covers the lessee single model — every lease (other than the two recognition exemptions) puts a right-of-use asset and a lease liability on the balance sheet, and the expense is ALWAYS front-loaded: depreciation of the ROU asset plus interest on the lease liability, with no operating/finance split for lessees. Covers lease identification, the short-term and low-value-asset exemptions, initial and subsequent measurement, the discount rate, variable lease payments, reassessment and remeasurement triggers, modifications, sale-and-leaseback, the sublease classification rule, and the retained lessor dual model (finance versus operating). Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the leases topic; see us-gaap-asc842-leases for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
Is this skill free to install?
Yes. ClaudSkills is an open registry — every skill keeps its source repository's license, and manual install via copy is free. ClaudSkills Pro ($9/mo, $79/yr, or $149 one-time) adds one-click install via the desktop app and a multi-signal Quality Score.
When should I use the Ifrs16 Leases skill?
Use Ifrs16 Leases when your Claude Code task falls under the General category — specifically in the automation area. Claude Code auto-discovers installed skills and invokes the right one based on the task description, so you can also ask Claude directly (e.g. "use Ifrs16 Leases" or describe the task and let Claude pick). Browse related skills at /category/general/.
What is a Claude Code skill and how does the Ifrs16 Leases skill fit in?
A Claude Code skill is a SKILL.md file that lives under ~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Ifrs16 Leases is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the General category. Learn more at /learn/what-is-a-claude-skill/.

Attribution & license

Cite this skill

If you reference this skill in a blog post, paper, or documentation, you can cite it as:

APA
openaccountants. (2026). Ifrs16 Leases [Claude Code skill]. ClaudSkills. https://claudskills.com/skills/ifrs16-leases/
BibTeX
@misc{ifrs16-leases-2026,
  author    = {openaccountants},
  title     = {Ifrs16 Leases [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/ifrs16-leases/}
}

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Grade A · scanned 2026-08-02 — free static scan against the OWASP Agentic Skills Top 10.

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