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. Measurement: lessee (paragraphs 23-46B) (paras. BC145-BC205G)
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Measurement: lessee (paragraphs 23-46B) (paras. BC145-BC205G)

Comparing proposed amendment...
Measurement bases of the right-of-use asset and the lease liability (paras. BC145-BC146)
Initial measurement of the right-of-use asset (paragraphs 23-25) (paras. BC147-BC151)
Initial measurement of the lease liability (paras. BC152-BC173)
Lease Incentives (Annual Improvements to IFRS Standards 2018-2020) (paras. BC173A-BC173B)
Subsequent measurement of the right-of-use asset (paragraphs 29-35) (paras. BC174-BC181)
Subsequent measurement of the lease liability (paragraphs 20-21 and 36-43) (paras. BC182-BC199)
Lease modifications (paragraphs 44-46B) (paras. BC200-BC205G)
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