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What if your lease payments depend on future sales, inflation, use of the asset, interest rate or other things - what should you do? How should you account for them under IFRS 16? Find out here!
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.
IFRS 16. Contents. Determining the lease liability. At a glance 2. 1.1 Key facts 2. 1.2 Key impacts 3. 2 Lease payments 4. 2.1 What does a lessee include in its lease liability? 4. 2.1.1 Categories of lease payment 5. 2.1.2 Residual value guarantees 5.
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.
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;
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.
19 mar 2009 · IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value.
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