70 paragraphs found in AASB 16
… An entity shall determine the lease term as the non-cancellable period of a lease, together with … option; and (b) periods covered by an option to terminate the lease if the lessee is reasonably certain not …
… A lessee that accounts for short-term leases or leases of low-value assets applying paragraph …
… and reduce the amount of income recognised over the lease term. The interest rate implicit in the lease is defined in …
… In determining the lease term and assessing the length of the non-cancellable period … an entity shall apply the definition of a contract and determine the period for which the contract is enforceable. A …
… A lease contract may include terms and conditions to adjust the lease payments for …
… that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to …
… the underlying asset to the lessee by the end of the lease term; (b) the lessee has the option to purchase … the option will be exercised; (c) the lease term is for the major part of the economic life of the …
… In applying paragraph 40 , a lessee shall determine the revised discount rate as the interest rate implicit in the lease for the remainder of the lease term, if that rate can be readily determined, or the lessee’s incremental borrowing rate at the …
… for the right to use an underlying asset during the lease term , excluding variable lease payments . …