CERTYNEX IFRS ACADEMY

Which of the following operations take place at the commencement date of the lease, and not at the inception date? (several answers)

Assessing whether the contract contains a lease.

The lessee's recognition of the right-of-use asset and the lease liability.

The lessor's classification of the lease as an operating lease or a finance lease.

Measuring the lease liability at the present value of the lease payments not yet paid.