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Insights into IFRS 16 – Definition of a Lease
15 Aug 2018
Insights into IFRS 16 – Definition of a Lease
Our new 'Insights into IFRS 16' series looks at key areas of the new Leasing Standard and aims to assist companies in preparing for the required changes. Our article relates to the important topic of ‘Definition of a lease’. IFRS 16 changes the definition of a lease from the current evaluation in IFRIC 4, and provides guidance on how to apply this new definition. As a result, some contracts that do not contain a lease today will meet the definition of a lease under IFRS 16, and vice versa. Our article explains the new lease definition and the three key evaluations necessary to determine that the contract is or contains a lease.
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