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  1. www.cradleaccounting.com › insights › how-to-calculate-a-leaseHow to calculate a lease liability and right-of-use asset ...

    2021年7月10日 · Under the new lease accounting standard IFRS 16 / AASB 16, the net present value calculation is referred to as a lease liability, and the leased asset is referred to as the right of use asset. This article will cover two practical examples of how to calculate for a

  2. ifrscommunity.com › knowledge-base › ifrs-16-recognition-andRecognition and Measurement of Leases (IFRS 16)

    • Initial Measurement of The Right-Of-Use Asset
    • Initial Measurement of The Lease Liability
    • Lease Commencement Date
    • Subsequent Measurement of The Right-Of-Use Asset
    • Subsequent Measurement of The Lease Liability
    • Consolidation Procedures For Intragroup Leases

    Components of the right-of-use asset

    The right-of-use asset is measured at cost at the commencement date. As outlined in IFRS 16.24, the RoU cost includes: 1. An amount equivalent to the lease liabilityon initial recognition, 2. Lease payments made on or before the lease’s commencement date, less any lease incentivesreceived, 3. Anyinitial direct costsincurred by the lessee; and 4. An estimate of costs expected to be incurred by the lessee for dismantling and removing the underlying asset, restoring the site where it is located...

    Initial direct costs

    Initial direct costs are incremental costs of obtaining a lease that would not have been incurred if the lease had not been obtained (IFRS 16 Appendix A). The concept of initial direct costs aligns closely with the definition of incremental costs of obtaining a contractin IFRS 15. Examples of initial direct costs added to the cost of a right-of-use asset under IFRS 16.24(c) include: 1. Commissions paid to employees or external agents who facilitated the lease agreement, provided that these ar...

    Lease payments made at or before the commencement date

    Lease payments made at or before the commencement date are excluded from the lease liability. However, they are incorporated into the measurement of right-of-use assets under IFRS 16.24(b).

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    Components of the lease liability

    The lease liability should be initially recognised and measured at the present value of the lease payments for the right to use the underlying asset during the lease term(IFRS 16.26-27). These payments include: 1. Fixed payments, less any lease incentives receivable, 2. Variable lease paymentsthat depend on an index or a rate, 3. Amounts the lessee expects to pay under residual value guarantees, 4. Exercise price of a purchase optionif the lessee is reasonably certain to exercise that option;...

    Fixed payments

    Fixed payments refer to the sums paid by a lessee to a lessor for the right to use an underlying asset during the lease term, excluding variable lease payments(IFRS 16 Appendix A).

    Variable lease payments

    Variable lease payments are a portion of payments made by a lessee to a lessor during the lease term that can change due to changes in facts or circumstances occurring after the commencement date, excluding passage of time (IFRS 16 Appendix A). It’s important to remember that not all variable payments are included in the measurement of lease liability and right-of-use assets. Only those variable payments tied to an index or a rate are considered in both initial and subsequent measurements. Th...

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    A right-of-use asset and the related lease liability are recognised at the commencement date, defined as the date a lessor makes an underlying asset available for use by the lessee. For recognition purposes, it’s not the lease agreement date or commitment date that matters (i.e., lease inception), but rather the lease commencement date (IFRS 16.BC1...

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    The right-of-use asset is typically measured at cost unless the lessee opts to apply the fair value model as per IAS 40 or the revaluation model under IAS 16 (as per IFRS 16.29).

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    Following initial recognition, the measurement of a lease liability is influenced by the following factors as per IFRS 16.36: 1. Interest accrued on the lease liability, 2. Lease payments made, and 3. Remeasurements due to any reassessment or lease modifications.

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    Accounting for leases differs considerably between lessees and lessors, which often complicates the preparation of consolidated financial statements for groups involved in intragroup leases. Regrettably, this issue doesn’t have a straightforward resolution. One approach to address this issue is that, within the consolidation journal alone, the less...

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  4. assets.kpmg.com › xx › pdfIFRS 16 – An overview - KPMG

    The key objective of IFRS 16 is to ensure that lessees recognise assets and liabilities for their major leases. 2.1 Lessee accounting model IFRS 16.22 A lessee applies a single lease accounting model under which it recognises all leases on-balance sheet

  5. www.hkicpa.org.hk › Members-Handbook › volumeIILeases - Hong Kong Institute of Certified Public Accountants

    Accounting Standards Board (IASB) issuing IFRS 16 Leases and therefore issued HKFRS 16 to maintain convergence of HKFRS with International Financial Reporting Standards. IN4 Leasing is an important activity for many entities.

  6. assets.ey.com › ey-applying-ifrs-leases-december-2019A closer look at IFRS 16 Leases

    IFRS 16 applies to all leases, including leases of right-of-use assets in a sublease, except for the following: • Leases to explore for, or use, minerals, oil, natural gas and similar non-

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  8. www.ifrs.org › english › 2021IFRS 16 – 2021 Issued IFRS Standards (Part A)

    In January 2016 the Board issued IFRS 16 Leases. IFRS 16 replaces IAS 17, IFRIC 4, SIC-15 and SIC-27. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related

  9. www.iasplus.com › en › standardsIFRS 16 — Leases - IAS Plus

    2009年3月19日 · 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.