Global Standards for the world economy

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Project Updates

IASB Staff Webcast: IFRS 16—Lessee Measurement

 30 June 2016

The IASB staff have recorded a web presentation discussing the measurement requirements for lessees in IFRS 16 Leases.

This is the fifth in a series of webcasts that the International Accounting Standards Board is providing to support the implementation of IFRS 16.

In the webcast, the IASB staff discuss:

  • measurement of lease liabilities
    • lease term
    • variable lease payments
    • in-substance fixed lease payments
    • discount rate
  • measurement of right-of-use assets

The webcast can be accessed via the Leases implementation page.

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