{"id":91204,"date":"2019-10-09T17:28:58","date_gmt":"2019-10-09T11:58:58","guid":{"rendered":"https:\/\/images.mapsofindia.com\/my-india\/2019\/10\/ind-as-116.jpg"},"modified":"2019-10-09T17:31:26","modified_gmt":"2019-10-09T12:01:26","slug":"ind-as-116","status":"inherit","type":"attachment","link":"https:\/\/www.mapsofindia.com\/my-india\/business\/ind-as-116-ifrs-and-ind-as-series-part-2\/attachment\/ind-as-116","title":{"rendered":"Ind AS-116"},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"class_list":["post-91204","attachment","type-attachment","status-inherit"],"aioseo_notices":[],"description":{"rendered":"<p class=\"attachment\"><a href='https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116.jpg'><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"157\" src=\"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116-300x157.jpg\" class=\"attachment-medium size-medium\" alt=\"Ind AS-116 (IFRS and Ind-AS Series Part-2)\" srcset=\"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/2019\/10\/ind-as-116-300x157.jpg 300w, https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/2019\/10\/ind-as-116-150x78.jpg 150w, https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/2019\/10\/ind-as-116-665x348.jpg 665w, https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/2019\/10\/ind-as-116.jpg 669w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>Ind AS 116 has defined a lease as a contract, or part of a contract, that conveys the \u201cRight to Use\u201d an asset for a period of time in exchange for consideration.<\/p>\n"},"caption":{"rendered":"<p>Ind AS 116 &#8211; The New Leases Accounting Standard<\/p>\n"},"alt_text":"Ind AS-116 (IFRS and Ind-AS Series Part-2)","media_type":"image","mime_type":"image\/jpeg","media_details":{"width":669,"height":350,"file":"2019\/10\/ind-as-116.jpg","sizes":{"thumbnail":{"file":"ind-as-116-150x78.jpg","width":150,"height":78,"mime_type":"image\/jpeg","source_url":"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116-150x78.jpg"},"medium":{"file":"ind-as-116-300x157.jpg","width":300,"height":157,"mime_type":"image\/jpeg","source_url":"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116-300x157.jpg"},"my-custom-thumb":{"file":"ind-as-116-665x348.jpg","width":665,"height":348,"mime_type":"image\/jpeg","source_url":"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116-665x348.jpg"},"my-cat-thumb-big":{"file":"ind-as-116-228x182.jpg","width":228,"height":182,"mime_type":"image\/jpeg","source_url":"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116-228x182.jpg"},"my-cat-thumb-small":{"file":"ind-as-116-228x127.jpg","width":228,"height":127,"mime_type":"image\/jpeg","source_url":"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116-228x127.jpg"},"full":{"file":"ind-as-116.jpg","width":669,"height":350,"mime_type":"image\/jpeg","source_url":"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116.jpg"}},"image_meta":{"aperture":"0","credit":"","camera":"","caption":"","created_timestamp":"0","copyright":"","focal_length":"0","iso":"0","shutter_speed":"0","title":"","orientation":"0","keywords":[]},"filesize":142883},"post":91184,"source_url":"https:\/\/www.mapsofindia.com\/ci-moi-images\/my-india\/\/2019\/10\/ind-as-116.jpg","_links":{"self":[{"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/media\/91204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/media"}],"about":[{"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/types\/attachment"}],"author":[{"embeddable":true,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/comments?post=91204"}]}}