CERTYNEX IFRS ACADEMY

Ombrelia leases offices for five years. Which of the following items is NOT included in the initial cost of its right-of-use asset?

The initial amount of the lease liability.

The lease payment made to the lessor before the commencement date.

The undiscounted total of future lease payments, on top of the lease liability.

The estimated cost of restoring the offices, required by the lease and borne by Ombrelia.