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Remeasurement is triggered by revisions in estimates and judgments made during initial lease recognition, or by modifications to the original contractual terms. Specific triggers for remeasurement include changes in the assessed lease term, the exercise of purchase or termination options, estimates of guaranteed residual value, and future lease payments influenced by changes in indices or rates. The process involves re-measuring the lease liability using revised estimates of the lease term and cash flows, discounted at either the original or a revised interest rate. Adjustments from the remeasurement of the lease liability are applied directly to the carrying value of the ROU asset, resulting in no immediate gain or loss recognition. However, if the reduction in the lease liability's carrying value exceeds the ROU asset's carrying value, the asset is reduced to zero, and the excess reduction is recognized in profit or loss. This section specifically addresses remeasurement arising from changes in estimates rather than lease modifications, which are covered elsewhere. The document outlines the accounting treatment for these scenarios, emphasizing the impact on financial statements and the potential for recognition of gains or losses when lease liability reductions surpass the ROU asset's book value.",{"@graph":69,"@context":105},[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/lessee-accounting-remeasurement-of-lease/24367/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/lessee-accounting-remeasurement-of-lease/24367.png","ImageObject",300,407,{"name":92,"@type":93},"Logic","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-18","2026-05-07",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction","https://schema.org",{"og:url":107,"og:type":108,"og:title":65,"og:site_name":95,"og:description":67},"https://docshare.wps.com/document/lessee-accounting-remeasurement-of-lease/24367","article",{"robots":110,"canonical":107},"index,follow",{"doc_id":112,"site_id":62},24367,1778188672,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":92,"user_avatar":117,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":122,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":123,"seo_description":67,"update_tm":113,"read_time":24},1099513958762,"https://ap-avatar.wpscdn.com/avatar/1000023916a998db790?x-image-process=image/resize,m_fixed,w_180,h_180&k=1784791008015729253","cbCaiejwHaiSSsUD","https://ap.wps.com/l/cbCaiejwHaiSSsUD","pdf",293237,"English","Lessee Accounting - Remeasurement of Lease | PDF"]