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It details that the underlying asset should continue to be recognized and that any direct or indirect costs incurred in obtaining the lease are to be capitalized and subsequently amortized over the lease term. The core principle for recognizing lease income is that it should be recognized over the lease term on a straight-line basis, or if another systematic basis is more representative of the pattern in which the benefit from the use of the underlying asset is expected to be provided to the lessee, that basis should be used. This approach ensures that lease income is recognized in a manner that reflects the consumption of the economic benefits of the lessor's asset over the period the lessee has use of it, aligning with the economic substance of the transaction. The document emphasizes consistent application of accounting principles for operating leases, ensuring transparency and comparability of financial reporting for lessors. The principles discussed are crucial for entities involved in leasing activities to maintain compliance with International Financial Reporting Standards. 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