BC309 IFRS 16 requires a lessee to reassess variable lease payments that depend on an index or a rate when there is a change in the future lease payments resulting from a change in the reference index or rate. The IASB’s reasons are explained in paragraphs BC188-BC190. The FASB decided not to include any requirements to reassess variable lease payments.
Version date: 26 February 2020 - onwards
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