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Introduction
Figure 1-3
Topics addressed in the leases standard implementation guidance
Location of discussion in
Topic guide
Definition of a lease LG 2.3
Lease classification LG 3
Lease term, including options to renew or terminate the lease, LG 3.3.3
or to purchase the leased asset
Initial recognition – lessee LG 4.2
Initial recognition – lessor LG 4.3
Discount rates LG 3.3.4.6
Initial direct costs LG 4.3.1.2
Subsequent recognition and measurement – lessee LG 4.4
Subsequent recognition and measurement – lessor LG 4.5
Modification, remeasurement, and termination of a lease LG 5
Subleases LG 8.2
Sale and leaseback transactions LG 6
1-11
