372 definitions found
AASB 16
Definition
A[18]
An entity that provides the right to use an underlying asset for a period of time in exchange for consideration. …
AASB 16
Definition
A[19]
The gross investment in the lease discounted at the interest rate implicit in the lease . …
AASB 16
Definition
A[20]
A lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset . …
AASB 16
Definition
A[21]
Payments to be made by a lessee to a lessor for the right to use an underlying asset during periods covered by an option to extend or terminate a lease that are not included in the lease term …
AASB 16
Definition
A[22]
The total period of time that an asset is used to fulfil a contract with a customer (including any non-consecutive periods of time). …
AASB 16
Definition
A[23]
A guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified …
AASB 16
Definition
A[24]
An asset that represents a lessee’s right to use an underlying asset for the lease term . …
AASB 16
Definition
A[25]
A lease that, at the commencement date , has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term …
AASB 16
Definition
A[26]
A transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in …
AASB 16
Definition
A[27]
An asset that is the subject of a lease , for which the right to use that asset has been provided by a lessor to a lessee . …