[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-24320-105":3,"detail-sidebar-cat-0-en-105":57,"doc-detail-24320-en":107},{"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":50,"head_meta":52,"extra_data":54,"updated_unix":56},105,"en","ifrs-16-leases-variable-lease-payments","IFRS-16 Leases Variable Lease Payments","","This document details IFRS-16 \"Leases\" with a specific focus on \"Lease Payments\" and \"Variable Lease Payments.\" It defines \"Lease Payment\" to include fixed payments, lease incentives, variable lease payments dependent on an index or rate, exercise prices of purchase options if reasonably certain to be exercised, and lease termination penalties. It also mentions amounts expected to be payable by the lessee under residual value guarantees and for lessors, residual value guarantees provided.  The document clarifies that variable lease payments are distinguished from variable or floating rate liabilities, emphasizing whether they depend on an index or rate. If they do, they are included in the lease payment and measured at the index or rate prevalent at the measurement date. If the index or rate changes, the lease liability is re-measured using the revised lease payment and discounted at the original interest rate. If variable payments do not depend on an index or rate, they are excluded from the lease payment and recorded in profit or loss in the period they arise. A visual representation illustrates a scenario with initial rentals, inflation, and revised rentals, showing the impact on the lease liability and right to use asset over five years, emphasizing the application of the original discount rate. The document also touches upon scenarios involving leases between a lessee and a third party unrelated to the lessor.",{"@graph":14,"@context":49},[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-leases-variable-lease-payments/24320",4,{"url":32,"name":10,"@type":35,"author":36,"headline":10,"publisher":39,"fileFormat":42,"description":12,"dateModified":43,"datePublished":43,"encodingFormat":42,"isAccessibleForFree":44,"interactionStatistic":45},"DigitalDocument",{"name":37,"@type":38},"Logic","Person",{"url":19,"name":40,"@type":41},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":46,"interactionType":47,"userInteractionCount":4},"InteractionCounter",{"@type":48},"ViewAction","https://schema.org",{"og:url":32,"og:type":51,"og:title":10,"og:site_name":40,"og:description":12},"article",{"robots":53,"canonical":32},"index,follow",{"doc_id":55,"site_id":7},24320,1778188546,{"code":4,"msg":58,"data":59},"success",[60,64,68,72,77,82,87,91,96,99,103],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":61,"show_sort_weight":62,"slug":63},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":65,"show_sort_weight":66,"slug":67},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":69,"show_sort_weight":70,"slug":71},"Exam",70,"exam",{"id":73,"doc_module":4,"doc_module_name":25,"category_name":74,"show_sort_weight":75,"slug":76},5,"Comic",60,"comic",{"id":78,"doc_module":4,"doc_module_name":25,"category_name":79,"show_sort_weight":80,"slug":81},6,"Technology",50,"technology",{"id":83,"doc_module":4,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},7,"Healthcare",40,"healthcare",{"id":88,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":89,"slug":90},8,30,"research-report",{"id":92,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},9,"Religion & Spirituality",20,"religion-spirituality",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":94,"slug":98},"World Cup","world-cup",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":100,"slug":102},10,"Lifestyle","lifestyle",{"id":104,"doc_module":4,"doc_module_name":25,"category_name":105,"show_sort_weight":73,"slug":106},19,"General","general",{"code":4,"msg":58,"data":108},{"doc_id":55,"user_id":109,"nickname":37,"user_avatar":110,"doc_module":4,"category_id":88,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":115,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":116,"seo_description":12,"update_tm":56,"read_time":100},1099513958762,"https://ap-avatar.wpscdn.com/avatar/1000023916a998db790?x-image-process=image/resize,m_fixed,w_180,h_180&k=1784791008015729253","cbCaihVZfIPZ5Io6","https://ap.wps.com/l/cbCaihVZfIPZ5Io6","pdf",359491,"English","IFRS-16 Leases Variable Lease Payments | PDF"]