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IFRS 16 leasehold improvements

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 16 leasehold improvements

  • This topic has 1 reply, 2 voices, and was last updated 2 weeks ago by Stephen Widberg.
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  • May 12, 2023 at 10:41 am #684237
    syedraza007
    Participant
    • Topics: 3
    • Replies: 0
    • ☆

    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

    May 13, 2023 at 7:45 am #684273
    Stephen Widberg
    Keymaster
    • Topics: 13
    • Replies: 2957
    • ☆☆☆☆☆

    IAS 16 – treat as PPE.

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