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Objective and scope of IFRS 16
Chapter 1 · Objective, scope and recognition exemptions · 25 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective, scope and recognition exemptions56 exercises
- 02Definitions18 exercises
- 03Identifying a lease39 exercises
- 04Separating components of a contract20 exercises
- 05Lease term31 exercises
- 06Lessee: recognition and initial measurement66 exercises
- 07Lessee: subsequent measurement, reassessment and modifications80 exercises
- 08Lessee: presentation14 exercises
- 09Lessee: disclosure18 exercises
- 10Lessor: classification of leases32 exercises
- 11Lessor: finance leases38 exercises
- 12Lessor: operating leases22 exercises
- 13Lessor: presentation8 exercises
- 14Lessor: disclosure18 exercises
- 15Subleases9 exercises
- 16Sale and leaseback transactions30 exercises
- 17Effective date and transition8 exercises
Target a conceptThe exercises of a single concept.
- Objective of the standardFragile9 exercises
- Scope and exclusionsFragile17 exercises
- Short-term and low-value lease exemptionsFragile31 exercises
- Key definitionsFragile18 exercises
- Whether a contract contains a leaseFragile32 exercises
- Portfolio application and combination of contractsFragile7 exercises
- Lease and non-lease componentsFragile20 exercises
- Lease term and optionsFragile31 exercises
- Recognition at the commencement dateFragile15 exercises
- Initial measurement of the lease liabilityFragile35 exercises
- Initial measurement of the right-of-use assetFragile23 exercises
- Subsequent measurement of the right-of-use assetFragile27 exercises
- Subsequent measurement of the lease liabilityFragile20 exercises
- Reassessment of the lease liabilityFragile19 exercises
- Lease modifications (lessee)Fragile17 exercises
- Covid-19-related rent concessionsFragile5 exercises
- Presentation by the lesseeFragile14 exercises
- Disclosures by the lesseeFragile18 exercises
- Classification of leases by the lessorFragile32 exercises
- Finance lease: initial recognition and measurementFragile24 exercises
- Finance lease: subsequent measurementFragile13 exercises
- Finance lease modificationsFragile5 exercises
- Operating leases: lessor accountingFragile15 exercises
- Operating lease modificationsFragile8 exercises
- Presentation by the lessorFragile8 exercises
- Disclosures by the lessorFragile18 exercises
- SubleasesFragile9 exercises
- Whether the transfer is a saleFragile13 exercises
- Sale and leaseback: transfer is a saleFragile15 exercises
- Sale and leaseback: transfer is not a saleFragile8 exercises
- Transition for lesseesFragile8 exercises
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