CERTYNEX IFRS ACADEMY

The Talvio group reviews its leases at year end. In which situations is the lease liability remeasured using an unchanged discount rate? (several answers)

Talvio becomes reasonably certain to exercise a purchase option it had not taken into account.

The amount expected under a residual value guarantee increases.

The payments of a lease indexed to a floating market interest rate change because that rate changes.

The payments for a retail unit are adjusted, with immediate effect, to a construction cost index.

The lease term is shortened because Talvio exercises a termination option not reflected in the lease term.