IASB posts webcast on IFRS 16 lessee measurement
30 Jun, 2016
As part of the IASB's webcast series on IFRS 16 implementation, the IASB staff has made available a webcast discussing the measurement requirements for lessees in IFRS 16 'Leases'.
The webcast discusses the measurement of lease liabilities (lease term, variable lease payments, in-substance fixed lease payments, discount rate) and the measurement of right-of-use assets.
The new webcast and all previous webcasts of the series available on the IFRS 16 implementation page on the IASB’s website.