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IASB webcast on lessee measurement now available

  • IFRS - IASB Image

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.

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