Soni Aditya & Associates
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Industries

Where the accounting is hardest

Every sector has its own recurring judgements. These pages set out the ones that decide how its numbers are read.

All industries
Client impact Rebuilding an expected credit loss model for a listed IT services company with US$855 million in receivables
Capabilities

The work, practice by practice

From a single accounting position to the design of a whole finance function.

All capabilities
Client impact Removing recurring cash shortages across a highway fuel retail network
Our insights

The thinking, before the deadline

Analysis on reporting, tax, structure, and the finance function, published every two weeks.

All insights
Perspective · September 9, 2026 The Income-tax Act, 2025: a new vocabulary, and the documents still written in the old one
About us

The firm, and how it works

Chartered accountants in Pune, working with companies and families across India, the Middle East, Europe, and North America.

About the firm
About us How we decide what we can take on
Interactive tool · Financial reporting

IFRS 16 lease calculator

Measure the lease liability and right-of-use asset for a single lease, see how the charge falls across financial years, and download the full workings as a report.

3

exhibits

4

payment frequencies

7

currencies

The calculation runs in your browser. Nothing you enter is stored or sent.

The lease
Payments
Payments are made
Each payment falls due

Other amounts at commencement

Use the rate implicit in the lease if it can be readily determined; otherwise, the lessee’s incremental borrowing rate (IFRS 16.26).

Soni Aditya & Associates

Amounts by financial year

Entries at commencement

Includes three exhibits, amounts for every financial year, journal entries, a maturity analysis, the payment schedule, and notes on method.

When a lease needs more than a calculation

Lease accounting after adoption

What a lease portfolio demands once the adoption project ends: modifications, variable payments, and discount rates.

Financial Reporting

Lease policies, portfolio models, and the judgements on term and discount rate that no calculator can settle.

Audit-readiness diagnostic

Fifteen statements, about four minutes, and a scored view of where your audit exposure is concentrated.

Some leases a calculator cannot settle

Options, variable payments, and modifications turn on judgement. Describe the lease, and we will set out where the accounting exposure sits.

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