[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-24474-105":3,"detail-sidebar-cat-0-en-105":65,"doc-detail-24474-en":114},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":57,"head_meta":60,"extra_data":62,"updated_unix":64},105,"en","ifrs-16-lease-of-land-building","IFRS 16 - Lease of Land & Building","","This document outlines lessor accounting principles for leases of land and buildings under IFRS 16, focusing on the separate classification of land and buildings, and the allocation of lease payments. It details how to determine whether a lease is a finance lease or an operating lease based on whether ownership transfers to the lessee. The criteria for separate classification and the bases for allocating payments, such as the proportion of fair value, are explained. The document provides a flowchart to guide the classification process, distinguishing between finance and operating leases based on specific conditions related to transfer of ownership and lease terms. The application of classification criteria for both land and buildings is emphasized, with a clear decision tree demonstrating the path from lease agreement to lease classification. The ultimate goal is to ensure accurate accounting treatment for leases involving both land and building components, adhering to IFRS 16 standards.",{"@graph":14,"@context":56},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/ifrs-16-lease-of-land-building/24474/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/ifrs-16-lease-of-land-building/24474.png","ImageObject",300,407,{"name":42,"@type":43},"Himbo","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-20","2026-05-07",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,"https://schema.org",{"og:url":58,"og:type":59,"og:title":10,"og:site_name":45,"og:description":12},"https://docshare.wps.com/document/ifrs-16-lease-of-land-building/24474","article",{"robots":61,"canonical":58},"index,follow",{"doc_id":63,"site_id":7},24474,1778188914,{"code":4,"msg":66,"data":67},"success",[68,72,76,80,84,89,94,98,103,106,110],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":69,"show_sort_weight":70,"slug":71},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":73,"show_sort_weight":74,"slug":75},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":77,"show_sort_weight":78,"slug":79},"Exam",70,"exam",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":81,"show_sort_weight":82,"slug":83},"Comic",60,"comic",{"id":85,"doc_module":4,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},6,"Technology",50,"technology",{"id":90,"doc_module":4,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},7,"Healthcare",40,"healthcare",{"id":95,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":96,"slug":97},8,30,"research-report",{"id":99,"doc_module":4,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},9,"Religion & Spirituality",20,"religion-spirituality",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":101,"slug":105},"World Cup","world-cup",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":107,"slug":109},10,"Lifestyle","lifestyle",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":55,"slug":113},19,"General","general",{"code":4,"msg":66,"data":115},{"doc_id":63,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":4,"category_id":95,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":122,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":123,"seo_description":12,"update_tm":64,"read_time":30},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","cbCaikY0oTWrsZy8","https://ap.wps.com/l/cbCaikY0oTWrsZy8","pdf",263842,"English","IFRS 16 - Lease of Land & Building | PDF"]