Example: dental hygienist
Search results with tag "Lease modifications extending the lease term"
Lease modifications extending the lease term - Deloitte
www2.deloitte.comwith IFRS 16.7(a), when a short-term lease is modified, the lease is considered to be a new lease on the effective date of the modification. Extending the lease term is a modification as defined because the extension was not contemplated in the original terms of the lease. Consequently, Entity B should account for the leases as new