1. I would like to understand variable payments in IFRS16. may be with examples 2. IFRS16 uses single model leasing. Why is it that the lessor still classifies the leases and not treat them like the lessee? 3. I would also like to understand off balance sheet leases with examples.
IFRS 16 is not examinable in P2 so you don’t need to worry about the above issues. If you wish to investigate your queries further then I’d recommend looking at the IASB website.