70 paragraphs found in AASB 16
… asset during periods covered by an option to extend or terminate a lease that are not included in the lease term . …
… arising under leases that have significantly below-market terms and conditions principally to enable a not-for profit …
… for any deferred gains or losses that relate to off-market terms recognised in the statement of financial position …
… contracts, depending on the nature of the asset and the terms and conditions of the contract. …
… for the right to use an underlying asset during the lease term that varies because of changes in facts or …
… to the right to use an underlying asset during the lease term , comprising the following: (a) fixed … that option; and (d) payments of penalties for terminating the lease , if the lease term reflects the lessee exercising an option to terminate …
… A contract may include terms and conditions designed to protect the supplier’s …
… An intermediate lessor shall: (a) reassess subleases … and are ongoing at the date of initial application, to determine whether each sublease should be classified as an … lease or a finance lease applying this Standard. The intermediate lessor shall perform this assessment at the date …
… A lessor aims to allocate finance income over the lease term on a systematic and rational basis. A lessor shall …
… Combinations relating to favourable or unfavourable terms of an operating lease acquired as part of a business …