70 paragraphs found in AASB 16
… and the date of commitment by the parties to the principal terms and conditions of the lease. …
… contract applying paragraphs 13–16 ; (b) determine the lease term of the modified lease applying paragraphs 18–19 ; and … a revised discount rate. The revised discount rate is determined as the interest rate implicit in the lease for the …
… and recognise those costs as an expense over the lease term on the same basis as the lease income. …
… the underlying asset, or not to exercise an option to terminate the lease. The entity considers all relevant facts … but are not limited to: (a) contractual terms and conditions for the optional periods compared with … other contingent payments, such as payments resulting from termination penalties and residual value guarantees; and …
… or redesigned for use by the lessee. Depending on the terms and conditions of the contract, a lessee may be …
… The election for short-term leases shall be made by class of underlying asset to …
… If only a lessee has the right to terminate a lease, that right is considered to be an option to terminate the lease available to the lessee that an entity considers when determining the lease term. If only a lessor has the right to …
… liabilities; (c) the expense relating to short-term leases accounted for applying paragraph 6 . This … not include the expense relating to leases with a lease term of one month or less; (d) the expense … expense shall not include the expense relating to short-term leases of low-value assets included in paragraph 53(c) …
… for the right to use the underlying asset during the lease term that are not paid at the commencement date: (a) fixed … in paragraphs B37–B40 ); and (e) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate …
… for the right to use the underlying asset during the lease term that are not received at the commencement date: (a) … B37 ); and (e) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate …