CERTYNEX IFRS ACADEMY

Immovia, whose ordinary activities include leasing warehouses, pays a commission to an intermediary to obtain the signing of a lease within the scope of IFRS 16. Do the IFRS 15 requirements on incremental costs of obtaining a contract apply to this commission?

Yes, IFRS 15 governs all commissions paid to obtain a contract, whatever the nature of the contract.

Yes, provided the commission is incremental and is expected to be recovered.

No, because IFRS 15 governs these costs only for contracts (or parts of contracts) within its scope.

No, because a commission is never an incremental cost of obtaining a contract.