IFRS 16 Lessee Measurement

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The IASB staff have recorded a web presentation discussing the measurement requirements for lessees in IFRS 16 Leases. • This is the fifth in a series of webcasts that the International Accounting Standards Board is providing to support the implementation of IFRS 16. • 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 • For more information and supporting materials on IFRS 16 please go to: http://www.ifrs.org/supporting-implem...

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