Transcription of Lease Modifications - assets.kpmg
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Lease modificationsAccounting for changes to Lease contractsIFRS 16 September for changes 11 At a glance Key facts Key impacts 32 Key concepts What is a Lease modification? Modifications are different from reassessments A separate Lease Discount rates Effective date of a modification 63 Lessee Modifications Overview Discount rates Separate Lease Not a separate Lease Termination or break of a Lease Master Lease agreements 274 Lessor Modifications Overview Discount rates Lessor Modifications to finance leases Lessor Modifications to operating leases Termination or break of a Lease 395 Effective date of a Lease modification 416 Transition issues Overview
ContentsContents. Accounting for changes 1 1 At a glance 2. 1.1 Key facts 2 1.2 Key impacts 3. 2 Key concepts 4. 2.1 What is a lease modification?
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