Objective and scope

Înapoi la: IFRS 16 – Leases 🟦

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This lesson is not to be considered complete until you successfully solve the questions below 🙂

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1. IFRS 16

 

IFRS 16 covers all leases including:
A.
B.
C.
D.
2. BIG LESSON Ltd enter into a 5-years lease agreement to use a room from a building owned by OWNER BIG Plc. According to the agreement, BIG LESSON may use the room only for training activities and only during weekdays between 8 am and 6 pm, when OWNER BIG's staff is around.

Is this a lease contract according IFRS 16?
A.
B.