IASB Staff Webcast: IFRS 16—Lessee Measurement

The IASB staff have recorded a web presentation discussing the measurement requirements for lessees in IFRS 16 Leases.

This is the fifth in a series of webcasts that the International Accounting Standards Board is providing to support the implementation of IFRS 16.

In the webcast, the IASB staff discuss:

  • measurement of lease liabilities
    • lease term
    • variable lease payments
    • in-substance fixed lease payments
    • discount rate
  • measurement of right-of-use assets

The webcast can be accessed via the Leases implementation page.

In addition to this webcast you will find here more information to our GlobalLeaseCenter that can help run your business more efficiently.

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