IFRS 16 - lease incentives

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ana.lyp
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Joined: 23 May 2019, 16:50

IFRS 16 - lease incentives

Post by ana.lyp »

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?
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Marek Muc
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Re: IFRS 16 - lease incentives

Post by Marek Muc »

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?
ana.lyp
Posts: 9
Joined: 23 May 2019, 16:50

Re: IFRS 16 - lease incentives

Post by ana.lyp »

Hi Marek, yes i would tend to agree with that. Thanks for your reply!
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