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1. www.pwc.com › publications › 2020MFRS 16 guidance on variable lease payments - PwC

   www.pwc.com › publications › 2020

   The new leases standard, MFRS 16: Leases provides guidance on how to account for variable lease payments in a lease agreement. For accounting by lessees, MFRS 16 categorises variable lease payments into two categories, i.e. those that depend on an index or a rate; and those that do not depend on an index or a rate.

2. www.cpdbox.com › 013-variable-lease-payments-ifrs-16Variable lease payments IFRS 16 - CPDbox

   www.cpdbox.com › 013-variable-lease-payments-ifrs-16

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   Under IFRS 16, the lease payments for the purpose of the lease accounting consist of: Fixed lease payments less any lease incentives; Variable lease payments depending on an index or a rate; Exercise price of a purchase option (if the lessee will exercise it); and. Penalties for terminating the lease (if the lessee will terminate).

3. assets.kpmg.com › content › damIFRS 16 – An overview - KPMG

   assets.kpmg.com › content › dam

   2.2.2 Lease payments IFRS 16.27 A lessee includes the following payments relating to the use of the underlying asset in the measurement of the lease liability: – fixed payments (including in-substance fixed payments), less any lease incentives receivable; – variable lease payments that depend on an index or a rate;

4. ifrscommunity.com › knowledge-base › ifrs-16-recognition-and-measurement-of-leasesRecognition and Measurement of Leases (IFRS 16)

   ifrscommunity.com › knowledge-base › ifrs-16-recognition-and-measurement-of-leases

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   3 paź 2024 · Variable lease payments are a portion of payments made by a lessee to a lessor during the lease term that can change due to changes in facts or circumstances occurring after the commencement date, excluding passage of time (IFRS 16 Appendix A).

5. assets.kpmg.com › content › damLease payments - KPMG

   assets.kpmg.com › content › dam

   value of lease payments that have not been paid at that date. IFRS 16.27 . The payments included comprise: –ed payments (including in-substance fixed payments), less any lease fix incentives receivable; –ariable lease payments that depend on an index or rate; v – amounts expected to be payable by the lessee under residual value guarantees;

6. kpmg.com › corporate-reporting-institute › ifrsIFRS 16 – Leases handbook - KPMG

   kpmg.com › corporate-reporting-institute › ifrs

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   We have been releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Each one focuses on a particular aspect and includes explanations of the requirements and examples showing them in practice, to help you apply the new standard.

7. www.ifrs.org › pdf-standards › englishIFRS 16 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org › pdf-standards › english

   Variable lease payments that depend on an index or a rate described in paragraph 27(b) include, for example, payments linked to a consumer price index, payments linked to a benchmark interest rate (such as LIBOR) or payments that vary to reflect changes in market rental rates.