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. Lessor: classification of leases - leases of land and buildings (2003 and 2009 amendments to IAS 17) (paragraphs B55-B57) (paras. BCZ241-BCZ250)
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Lessor: classification of leases - leases of land and buildings (2003 and 2009 amendments to IAS 17) (paragraphs B55-B57) (paras. BCZ241-BCZ250)

Comparing proposed amendment...
Land element in long-term leases (paras. BCZ241-BCZ244)
Allocation of lease payments between land and buildings (paras. BCZ245-BCZ247)
Impracticability of split between land and buildings (para. BCZ248)
Exception to the requirement to separate the land and buildings elements (paras. BCZ249-BCZ250)
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