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IFRS 16 leasehold improvements

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IFRS 16 leasehold improvements

  • This topic has 0 replies, 1 voice, and was last updated 2 years ago by syedraza007.
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  • May 12, 2023 at 10:39 am #684236
    syedraza007
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    Hi,

    If lessee has made payments towards leasehold improvements couple of years after commencement date than should we account for it under IAS 16 and depreciate it over lease term or should we adjust against lease liability and ROU? if yes than what discount rate should we use initial one or latest one for example we use IBR rates. Many Thanks

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