Hi,
Lessee accounting perspective needed;
If all lease payments are variable and are based on performance (i.e the lease liability initially recognised is zero), how would you go about recording lease incentives?
IFRS 16 - lease incentives
Re: IFRS 16 - lease incentives
Hi, an interesting case! I would recognise them as a one-off credit to profit or loss. There is no basis to defer their recognition in P/L in my opinion. What do you think?
Re: IFRS 16 - lease incentives
Hi Marek, yes i would tend to agree with that. Thanks for your reply!