70 paragraphs found in AASB 16
… the prevalence of those transactions; (b) key terms and conditions of individual sale and leaseback …
… Measurement for leases that have significantly below-market terms and conditions principally to enable the entity to …
… leases that (1) at inception had significantly below-market terms and conditions principally to enable the entity to …
… the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are …
… to leases that at inception had significantly below-market terms and conditions principally to enable the entity to …
… to all lease modifications that change the basis for determining future lease payments as a result of interest rate … only to such lease modifications. For this purpose, the term ‘interest rate benchmark reform’ refers to the …
… leases that (1) at inception had significantly below-market terms and conditions principally to enable the entity to …
… the payments become fixed for the remainder of the lease term. Those payments become in-substance fixed payments when …
… leases that (1) at inception had significantly below-market terms and conditions principally to enable the entity to …
… amount of such items might include amounts that were determined under previous GAAP but do not qualify for … may apply the transitional provisions in Interpretation 4 Determining whether an Arrangement contains a Lease as … in AASB 1048. Therefore, a first-time adopter may determine whether an arrangement existing at the date of …