Lease modifications – extending the lease term

Published on: 21 May, 2019

This publication from Deloitte Hong Kong focuses on the extension of a lease. Specifically, it addresses the following issues:

  1. What constitutes a lease modification?
  2. When should a lease modification be accounted for?
  3. What is the impact of a lease modification on the lease term?
  4. How do the modification requirements interact with transition reliefs?

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