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It defines a lease as a contract that conveys the right to use an asset for a period of time in exchange for consideration, with a lessor providing the right and a lessee obtaining it. A right-of-use asset represents the lessee's rights to use the underlying asset. The document outlines optional exemptions for leases with terms less than one year or underlying assets of low value, where lessees can recognize lease payments directly in profit or loss, bypassing the recognition of a lease liability or right-of-use asset. For accounting by lessees, key components include the right-of-use asset and lease liability. The lease liability is calculated as the present value of future lease payments, including any expected end-of-lease payments, discounted at the interest rate implicit in the lease. This calculation accounts for lease incentives, initial costs incurred, and dismantling costs. The document also addresses the extraction of current and non-current portions of the lease liability, clarifying that for payments made in advance or arrears, the non-current liability is the balance outstanding immediately after the payment in year two. This detailed explanation facilitates accurate financial reporting under IFRS 16 standards for lease accounting.",{"@graph":69,"@context":99},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/lease-ifrs-16/24490",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Himbo","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction","https://schema.org",{"og:url":83,"og:type":101,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":103,"canonical":83},"index,follow",{"doc_id":105,"site_id":62},24490,1778188947,{"code":4,"msg":5,"data":108},{"doc_id":105,"user_id":109,"nickname":87,"user_avatar":110,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":115,"language":116,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":117,"seo_description":67,"update_tm":106,"read_time":118},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","cbCaimG7AzYFl4Z4","https://ap.wps.com/l/cbCaimG7AzYFl4Z4","pdf",190239,13,"English","Lease IFRS 16 | PDF",33]