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IFRS 16 — Leases

 

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.

 

IFRS 16 establishes principles for the recognition, measurement, presentation and disclosure of leases, with the objective of ensuring that lessees and lessors provide relevant information that faithfully represents those transactions.

 

IFRS 16 Leases applies to all leases, including subleases, except for:

 

·         leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources;

·         leases of biological assets held by a lessee

·         service concession arrangements

·         licences of intellectual property granted by a lessor

·         rights held by a lessee under licensing agreements for items such as films, videos, plays, manuscripts, patents and copyrights

 

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