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.