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Certify payment lease

Certify payment lease easily

Aug 6th, 2022

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How to certify payment lease

4.6 out of 5

36 votes

In this video, Silvia discusses the components of rentals or lease payments for lessees, specifically focusing on how to account for them under IFRS 16. The example given is a large retail chain that rents premises in high-class shopping malls, with payments calculated as a fixed monthly fee plus a percentage of sales. The fixed fee is adjusted for inflation every two years. Under IFRS 16, the company must determine the right of use asset and lease liability as the present value of all unpaid lease payments.

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