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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 16 leasehold improvements
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
IAS 16 – treat as PPE.
