399 definitions found
AASB 16
Definition
A[14]
Payments made by a lessee to a lessor relating to the right to use an underlying asset during the lease term , comprising the following: (a) fixed payments (including in-substance fixed payments), less any lease incentives ; (b) …
AASB 16
Definition
A[15]
The non-cancellable period for which a lessee has the right to use an underlying asset , together with both: (a) periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option; and (b) …
AASB 16
Definition
A[16]
An entity that obtains the right to use an underlying asset for a period of time in exchange for consideration. …
AASB 16
Definition
A[17]
The rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic …
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 …