CERTYNEX IFRS ACADEMY

Orvane leases a warehouse. After the commencement date, several events change the expected lease payments. In which of these cases must Orvane remeasure its lease liability by discounting the revised lease payments using a revised discount rate?

The rent is increased under the clause indexing it to a consumer price index.

The amount Orvane expects to pay under a residual value guarantee decreases.

Orvane exercises an extension option that had not been included in the lease term.

None: the rate set at the commencement date applies in all cases until the end of the lease, whatever the cause of the remeasurement.