CERTYNEX IFRS ACADEMY

Calvane determines the cost of the right-of-use asset for leased premises. Which items are included in that cost at the commencement date? (several answers)

The amount of the initial measurement of the lease liability.

Lease incentives received from the lessor, added to the cost.

Initial direct costs incurred by Calvane.

The estimate of the costs of restoring the premises required by the contract.

Future variable payments based on the revenue generated in the premises.