Search Paragraphs

… An entity shall revise the lease term if there is a change in the non-cancellable period of a … an option not previously included in the entity’s determination of the lease term; (b)             the lessee does not exercise an option …

… disclose the amount of its lease commitments for short-term leases accounted for applying paragraph 6 if the portfolio of short-term leases to which it is committed at the end of the … reporting period is dissimilar to the portfolio of short-term leases to which the short-term lease expense disclosed …

… If a lessee accounts for short-term leases applying paragraph 6 , the lessee shall consider … ; or (b)             there is any change in the lease term (for example, the lessee exercises an option not previously included in its determination of the lease term). …

… the use of an identified asset for only a portion of the term of the contract, the contract contains a lease for that portion of the term. …

… 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 lease …

… after the commencement date, a lessee reassesses the lease term upon the occurrence of a significant event or a … to exercise an option not previously included in its determination of the lease term, or not to exercise an option previously included in …

… for a lease, that was not part of the original terms and conditions of the lease (for example, adding or terminating the right to use one or more underlying assets , or extending or shortening the contractual lease term ). …

… proceeds at fair value: (a)             any below-market terms shall be accounted for as a prepayment of lease payments; and (b)             any above-market terms shall be accounted for as additional financing …

… 23–25 for leases that have significantly below-market terms and conditions principally to enable the entity to … dependence on leases that have significantly below-market terms and conditions principally to enable the entity to … further its objectives; and (b)             the nature and terms of the leases, including: (i)              the lease …

… apply the requirements in paragraphs 22–49 to either short-term leases or leases for which the underlying asset is of … an expense on either a straight-line basis over the lease term or another systematic basis. The lessee shall apply …