70 paragraphs found in AASB 16
… 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 …
… the underlying asset to the lessee by the end of the lease term or if the cost of the right-of-use asset reflects that … life of the right-of-use asset or the end of the lease term. …
… (such as leases with a similar remaining lease term for a similar class of underlying asset in a similar … requirements in paragraph C8 to leases for which the lease term ends within 12 months of the date of initial … account for those leases in the same way as short-term leases as described in paragraph 6 ; and (ii) …
… 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 …
… A lessor shall recognise finance income over the lease term, based on a pattern reflecting a constant periodic rate …
… whether a contract is, or contains, a lease only if the terms and conditions of the contract are changed. …
… if either: (a) there is a change in the lease term, as described in paragraphs 20–21 . A lessee shall determine the revised lease payments on the basis of the revised lease term; or (b) there is a change in the assessment …
… A period of time may be described in terms of the amount of use of an identified asset (for …
… An entity shall consider the terms and conditions of contracts and all relevant facts and …
… The lease term begins at the commencement date and includes any …