Transcription of Lease components
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Lease components
Lease componentsThe unit of account for Lease accountingIFRS 16 September challenges 11 at a glance Key facts Key impacts 32 Identifying separate Lease components Combining contracts Separate Lease components Lessors Additional considerations for land and buildings Portfolio approach 143 Identifying non- Lease components Non- Lease components Practical expedient for lessees Combining Lease and non- Lease components 204 Allocating the consideration Contract consideration Allocation of consideration Lessor allocation Lessee allocation Allocation of variable consideration 375 Reallocating the consideration Modification of contracts Remeasurement of Lease payments 45 Appendix I IFRS 16 at a glance 52 Appendix II List of examples 53 About this publication 55 Keeping in touch 56 2019 KPMG IFRG Limited, a UK company, limited by guarantee.
1 At a glance 2. 1.1 Key facts 2 1.2 Key impacts 3. 2 Identifying separate lease components 4. 2.1 Combining contracts 4 2.2 Separate lease components 6 2.3 Lessors – Additional considerations for land and buildings 10 2.4 Portfolio approach 14. 3 Identifying non-lease components 16. 3.1 Non-lease components 16
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