IASB webcast on lessee measurement now available
Jun 30, 2016
On June 30, 2016, the International Accounting Standards Board (IASB) released a webcast on lessee measurement, as part of its webcast series on IFRS 16 implementation.
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 new webcast and all previous webcasts of the series are available on the IFRS 16 implementation page on the IASB’s website.