70 paragraphs found in AASB 16
… In classifying a sublease, an intermediate lessor shall classify the sublease as a finance … as follows: (a) if the head lease is a short-term lease that the entity, as a lessee, has accounted for …
… In determining whether additional information about leasing … for example, a lessee can reduce its exposure by exercising termination options or renewing leases with favourable terms and conditions. (ii) restrictions imposed …
… to apply the requirements in paragraphs 22–49 to: (a) short-term leases ; and (b) leases for which the underlying asset …
… for each material lease that has significantly below-market terms and conditions principally to enable the entity to …
… lessor shall revise the income allocation over the lease term and recognise immediately any reduction in respect of …
… payable under a residual value guarantee. A lessee shall determine the revised lease payments to reflect the change in … resulting from a change in an index or a rate used to determine those payments, including for example a change to … to the lease payments takes effect). A lessee shall determine the revised lease payments for the remainder of the …
… on the lease liability in each period during the lease term shall be the amount that produces a constant periodic …
… for the right to use an underlying asset during the lease term , excluding variable lease payments . gross investment … and the date of commitment by the parties to the principal terms and conditions of the lease. initial direct costs … for a lease, that was not part of the original terms and conditions of the lease (for example, adding or …
… of Cash Flows for interest paid; and (c) short-term lease payments, payments for leases of low-value assets …
… and (c) there is no substantive change to other terms and conditions of the lease. …