Transcription of Lease term - KPMG
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Lease term - KPMG
Lease termHow long is the Lease ? IFRS 16 July critical estimate 11 at a glance Key facts Key impacts 32 Non-cancellable period 43 The enforceable period Overview Identifying the contract Penalties and termination rights What constitutes a penalty? The link between written contracts, laws and regulations and penalties Cancellable and renewable leases Application issues 184 The reasonably certain threshold Overview Factors to consider Evergreen leases 315 Reassessment Overview Lessee reassessment of renewal and termination options Change in the non-cancellable period Lessee remeasurement 426 Application issues Inter-company leases Non-consecutive periods of use Lease term start date Perpetual arrangements 477 Disclosure Overview and general disclosure objective Company-specific qualitative and quantitative disclosures IAS 1 disclosures IAS 8 disclosures Change in the interpretation of penalty under paragraph B34 of IFRS 16 52 Appendix I IFRS 16 at a glance
1 At a glance 2. 1.1 Key facts 2 1.2 Key impacts 3. 2 Non-cancellable period 4 3 The enforceable period 7. 3.1 Overview 7 3.2 Identifying the contract 8 3.3 Penalties and termination rights 10 3.4 What constitutes a penalty? 13 3.5 The link between …
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