{"version":"1.0","provider_name":"MS &amp; Associates","provider_url":"https:\/\/www.msassociates.pro\/articles","author_name":"CA Umanaidu Pentakota","author_url":"https:\/\/www.msassociates.pro\/articles\/author\/msauma\/","title":"Ind AS 116 Lease Accounting: The 5 Common Errors and How Each Distorts Your EBITDA","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"uJxcAfPa6U\"><a href=\"https:\/\/www.msassociates.pro\/articles\/ind-as-116-lease-accounting\/\">Ind AS 116 Lease Accounting: The 5 Common Errors and How Each Distorts Your EBITDA<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.msassociates.pro\/articles\/ind-as-116-lease-accounting\/embed\/#?secret=uJxcAfPa6U\" width=\"600\" height=\"338\" title=\"&#8220;Ind AS 116 Lease Accounting: The 5 Common Errors and How Each Distorts Your EBITDA&#8221; &#8212; MS &amp; Associates\" data-secret=\"uJxcAfPa6U\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.msassociates.pro\/articles\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.msassociates.pro\/articles\/wp-content\/uploads\/2026\/06\/indas116.jpg","thumbnail_width":1320,"thumbnail_height":940,"description":"Adopted by Indian companies in FY 2019-20, Ind AS 116 changed one fundamental aspect of lease accounting. And with this change, almost every lease now comes on your balance sheet. Now we don\u2019t have that old distinction between operating leases and finance leases for lessees. Under this new model, you must recognise a Right-of-Use (ROU) [&hellip;]"}