Transcription of Leases - A summary of IFRS 16 and its effects - …
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Leases - A summary of IFRS 16 and its effects - …
Leases A summary of ifrs 16. and its effects May 2016 . Leases | A summary of ifrs 16 and its effects | May 2016 1. ifrs 16 Leases Roadmap Definition of a lease Who ? benefits Right to control the use of the Identified asset and identified asset No substantive Right to obtain Right to No benefits from substantially direct rights to substitution all economic substitute the use benefits lease payments Variable lease Purchase options 1 Residual value Termination option payments that Fixed payments ( exercise price). guarantees 2 penalties 3 depends on an index or rate 1. Include only if reasonably certain of exercise .
2 Leases | A summary of IFRS 16 and its effects | May 2016 IFRS 16 Leases Roadmap Lease payments Fixed payments Purchase options 1 (exercise price) Residual value guarantees 2 Termination option penalties 3 Variable lease
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