1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 16: Leases
  2. IFRS 16: Basis for Conclusions
  3. Identifying a lease (paragraphs 9-17) (paras. BC105-BC140)
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Identifying a lease (paragraphs 9-17) (paras. BC105-BC140)

Comparing proposed amendment...
Definition of a lease (paragraphs 9-11) (paras. BC105-BC126)
Cancellable leases (paras. BC127-BC129)
Combination of contracts (paragraph B2) (paras. BC130-BC132)
Separating components of a contract (paragraphs 12-17 and B32-B33) (paras. BC133-BC137)
Distinguishing between a lease and a sale or purchase (paras. BC138-BC140)
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