IFRS IC decision on IFRS 16 lease term - PwC In brief

Publication date: 18 Dec 2019

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must know 2019
The IFRIC concluded that the enforceable period of a lease under IFRS 16 Leases reflects broader economics, not just legal rights and termination cash payments.

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Publication date: 18 Dec 2019

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What do 'penalty' and enforceable' mean when calculating the #IFRS16 lease term? PwC's latest In brief publication provides a summary of the IFRIC decision. Read it here today: https://pwc.to/2PyQnsZ

The IFRS Interpretations Committee finalised their decision on #IFRS16 lease term. Read PwC's In brief publication for a summary of this decision: https://pwc.to/2PyQnsZ


What is the #IFRS16 lease term for cancellable or renewable #leases? @PwC's latest In brief publication explains all. Read it here today https://pwc.to/2PyQnsZ

What do 'penalty' and 'enforceable' mean when calculating the #IFRS16 #lease term? Read @PwC's latest In brief for a summary of the #IFRIC decision here https://pwc.to/2PyQnsZ

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